NY A06680

Changes penalty structure for willful false statements in unemployment benefits claims from forfeiture of 4-80 days of benefits to requiring refund of overpaid amounts plus a civil penalty equal to the greater of $100 or 15% of total overpaid benefits.

Extends penalties to employers who willfully make false statements to avoid paying unemployment benefits, requiring them to pay civil penalties equal to the greater of $100 or 15% of the total benefit amount.

Allows the Commissioner to recover amounts due through civil action or by filing final determinations as judgments with county clerks, with requirements including prior claimant notification and collection efforts.

Suspends all penalties and requirements during the state disaster emergency declared by executive order 202 and any amendments thereto for otherwise eligible claimants.

Effective 60 days after enactment, with application to false statements determined on or after the effective date.