§1714. Penalties

            A. A civil penalty shall be assessed if benefits are determined to have been overpaid as a result of a fraud disqualification made pursuant to R.S. 23:1601(8) in the amount of twenty dollars or twenty-five percent, whichever is greater, of the total overpayment amount. Except as otherwise provided in Subsection C of this Section and any provisions of law in this state relating to the deposit, administration, release, or disbursement of money in the possession or custody of this state to the contrary notwithstanding, fifteen percent of each such overpayment amount recovered shall be deposited with the Secretary of the Treasury of the United States of America to the credit of the account of this state in the Unemployment Trust Fund established and maintained pursuant to 42 U.S.C.A. §1101, et seq., as amended, and ten percent of each such overpayment amount recovered shall be deposited in the penalty and interest account established by R.S. 23:1513 and used to offset collection expenses.

            B. In all other instances, a penalty shall be assessed if the claimant does not voluntarily repay overpaid benefits within thirty days after the claimant's appeal rights have been exhausted and the determination becomes final in the amount of twenty dollars or twenty-five percent, whichever is greater, of the total overpayment debt unless the claimant has entered into a voluntary repayment plan and has timely made all payments required thereby. Penalties collected under this Section shall be deposited in the penalty and interest account established by R.S. 23:1513 and used to offset collection expenses.

            C. No penalties may be withheld from amounts recovered by an offset from unemployment compensation benefits.

            D. In all overpayments involving one thousand dollars or more of benefits obtained as a result of fraud, as defined in R.S. 23:1601(8), the administrator shall refer all information relating to the overpayment and claimant to the office of the district attorney in which the claimant resides. Acceptance of such overpayment shall be considered a crime of theft under R.S. 14:67 upon proof beyond a reasonable doubt that the overpayment was obtained by fraud or false pretenses. Notwithstanding this Subsection, neither a criminal referral nor a conviction is necessary for the administrator to assess any civil penalty outlined in this Section or R.S. 23:1601(8).

            Acts 1989, No. 442, §1, eff. Jan. 1, 1990; Acts 2012, No. 344, §1; Acts 2024, No. 553, §1, eff. Dec. 31, 2024.