Revised Code of Washington

Wash. Rev. Code § 51.48.020 (2026)

✓ current as of May 2026
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(1)(a) Any employer, who knowingly misrepresents to the department the amount of his or her payroll or employee hours upon which the premium under this title is based, shall be liable to the state for up to ten times the amount of the difference in premiums paid and the amount the employer should have paid and for the reasonable expenses of auditing his or her books and collecting such sums. Such liability may be enforced in the name of the department.
(b) An employer is guilty of a class C felony, if:
(i) The employer, with intent to evade determination and payment of the correct amount of the premiums, knowingly makes misrepresentations regarding payroll or employee hours; or
(ii) The employer engages in employment covered under this title and, with intent to evade determination and payment of the correct amount of the premiums, knowingly fails to secure payment of compensation under this title or knowingly fails to report the payroll or employee hours related to that employment.
(c) Upon conviction under (b) of this subsection, the employer shall be ordered by the court to pay the premium due and owing, a penalty in the amount of one hundred percent of the premium due and owing, and interest on the premium and penalty from the time the premium was due until the date of payment. The court shall:
(i) Collect the premium and interest and transmit it to the department of labor and industries; and
(ii) Collect the penalty and disburse it pro rata as follows: One-third to the investigative agencies involved; one-third to the prosecuting authority; and one-third to the general fund of the county in which the matter was prosecuted.
Payments collected under this subsection must be applied until satisfaction of the obligation in the following order: Premium payments; penalty; and interest.
(d) An employer found to have violated this subsection shall, in addition to any other penalties, be subject to the penalties in RCW 39.12.055.
(2) Any person claiming benefits under this title, who knowingly gives false information required in any claim or application under this title shall be guilty of a felony, or gross misdemeanor in accordance with the theft and anticipatory provisions of Title 9A RCW.
[ 2008 c 120 s 9; 1997 c 324 s 1; 1995 c 160 s 4; 1987 c 221 s 1; 1977 ex.s. c 323 s 22; 1971 ex.s. c 289 s 63; 1961 c 23 s 51.48.020. Prior: 1947 c 247 s 1(4d), part; Rem. Supp. 1947 s 7676d, part.]

Notes:

Conflict with federal requirementsSeverability2008 c 120: See notes following RCW 18.27.030.
SeverabilityEffective date1977 ex.s. c 323: See notes following RCW 51.04.040.
Effective datesSeverability1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.
Notes of Decisions
Cited in 11 cases (2 in the last 5 years), 1986–2024 · leading case: State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014).
State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014). · cites it 18× “015 and revised RCW 51.48.020 to make it a class C felony for an employer to falsely report payroll or employee hours or fail to secure payment of compensation.”
State v. Hull, 924 P.2d 375 (Wash. Ct. App. 1996). · cites it 3× “It later added a charge of providing false information claiming L&I benefits, RCW 51.48.020(2). Its amended information alleged: [O]n or about between January 2, 1991 and March 1, 1992, in Yakima County, Washington, [Mr.”
Wilmot v. Kaiser Aluminum & Chem. Corp., 821 P.2d 18 (Wash. 1991). “The court relied on RCW 51.48.020 which allows an action against an employer for intentional injury to the employee, and the conclusion that the exclusivity provisions do not provide employer immunity because outrageous conduct is too tenuous in relation to the underlying injury.”
State v. Bodey, 723 P.2d 1148 (Wash. Ct. App. 1986). · cites it 7× “Bodey appeals his conviction for providing false information regarding a Department of Labor and Industries claim in violation of RCW 51.48.020. He maintains that the information and jury instructions were deficient, and the evidence against him was insufficient.”
Ludeman v. Dep't of Health, 951 P.2d 266 (Wash. Ct. App. 1997). “RCW 51.48.020(2) provides that “[a]ny person claiming benefits under this title, who knowingly gives false information required in any claim or application under this title shall be guilty of a felony, or gross misdemeanor in accordance with the theft and anticipatory provisions…”
State Of Washington, V Othniel Ruiz Blancaflor & Cynthia C. Blancaflor (Wash. Ct. App. 2014). · cites it 23× “Thereafter, the State charged Othniel and Cynthia each with three counts of violating RCW 51.48.020(1 )(b), employer's false reporting or failure to secure payment of compensation.”
Oma Constr., Inc., V. Dep't Of Labor & Indus. (Wash. Ct. App. 2024). · cites it 4× “Knowing Misrepresentation Under RCW 51.48.020(1)(a) 1. Law The Department may issue a penalty to an employer if the employer “knowingly misrepresents .”
Oma Constr., Inc., V. Dep't Of Labor & Indus. (Wash. Ct. App. 2024). · cites it 4× “Knowing Misrepresentation Under RCW 51.48.020(1)(a) 1. Law The Department may issue a penalty to an employer if the employer “knowingly misrepresents .”
Gene Alfred Palmer, Ii v. Andy Lee, Et Ux (Wash. Ct. App. 2015). · cites it 2× “RCW 51.48.020(2) provides: Any person claiming benefits under this [Industrial Insurance Act, Title 51 RCW], who knowingly gives false information required in any claim or application under this title shall be guilty of a felony, or gross misdemeanor in accordance with the theft…”
State Of Washington v. Gene Alfred Palmer, Ii (Wash. Ct. App. 2015). “The State's sentencing recommendation was six months of confinement (with credit for time served) and no restitution.”
Ludeman v. State, Dept. of Health, 951 P.2d 266 (Wash. Ct. App. 1998). “[23] RCW 51.48.020(2) provides that "[a]ny person claiming benefits under this title, who knowingly gives false information required in any claim or application under this title shall be guilty of a felony, or gross misdemeanor in accordance with the theft and anticipatory…”
— Wash. Rev. Code § 51.48.020(1) — 2 cases
State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014). “015 and revised RCW 51.48.020 to make it a class C felony for an employer to falsely report payroll or employee hours or fail to secure payment of compensation.”
State Of Washington, V Othniel Ruiz Blancaflor & Cynthia C. Blancaflor (Wash. Ct. App. 2014). “Thereafter, the State charged Othniel and Cynthia each with three counts of violating RCW 51.48.020(1 )(b), employer's false reporting or failure to secure payment of compensation.”
— Wash. Rev. Code § 51.48.020(1)(a) — 2 cases
Oma Constr., Inc., V. Dep't Of Labor & Indus. (Wash. Ct. App. 2024). “Knowing Misrepresentation Under RCW 51.48.020(1)(a) 1. Law The Department may issue a penalty to an employer if the employer “knowingly misrepresents .”
Oma Constr., Inc., V. Dep't Of Labor & Indus. (Wash. Ct. App. 2024). “Knowing Misrepresentation Under RCW 51.48.020(1)(a) 1. Law The Department may issue a penalty to an employer if the employer “knowingly misrepresents .”
— Wash. Rev. Code § 51.48.020(1)(b) — 1 case
State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014). “015 and revised RCW 51.48.020 to make it a class C felony for an employer to falsely report payroll or employee hours or fail to secure payment of compensation.”
— Wash. Rev. Code § 51.48.020(1)(c) — 1 case
State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014). “015 and revised RCW 51.48.020 to make it a class C felony for an employer to falsely report payroll or employee hours or fail to secure payment of compensation.”
— Wash. Rev. Code § 51.48.020(2) — 6 cases
State v. Hull, 924 P.2d 375 (Wash. Ct. App. 1996). “It later added a charge of providing false information claiming L&I benefits, RCW 51.48.020(2). Its amended information alleged: [O]n or about between January 2, 1991 and March 1, 1992, in Yakima County, Washington, [Mr.”
Ludeman v. Dep't of Health, 951 P.2d 266 (Wash. Ct. App. 1997). “RCW 51.48.020(2) provides that “[a]ny person claiming benefits under this title, who knowingly gives false information required in any claim or application under this title shall be guilty of a felony, or gross misdemeanor in accordance with the theft and anticipatory provisions…”
State v. Bodey, 723 P.2d 1148 (Wash. Ct. App. 1986). “Bodey appeals his conviction for providing false information regarding a Department of Labor and Industries claim in violation of RCW 51.48.020. He maintains that the information and jury instructions were deficient, and the evidence against him was insufficient.”
Gene Alfred Palmer, Ii v. Andy Lee, Et Ux (Wash. Ct. App. 2015). “RCW 51.48.020(2) provides: Any person claiming benefits under this [Industrial Insurance Act, Title 51 RCW], who knowingly gives false information required in any claim or application under this title shall be guilty of a felony, or gross misdemeanor in accordance with the theft…”
State Of Washington v. Gene Alfred Palmer, Ii (Wash. Ct. App. 2015). “The State's sentencing recommendation was six months of confinement (with credit for time served) and no restitution.”
— Wash. Rev. Code § 51.48.020(l)(b) — 1 case
State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014). “015 and revised RCW 51.48.020 to make it a class C felony for an employer to falsely report payroll or employee hours or fail to secure payment of compensation.”
— Wash. Rev. Code § 51.48.020(l)(c) — 1 case
State v. Blancaflor, 334 P.3d 46 (Wash. Ct. App. 2014). “015 and revised RCW 51.48.020 to make it a class C felony for an employer to falsely report payroll or employee hours or fail to secure payment of compensation.”
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