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Current as of January 01, 2025 | Updated by Findlaw Staff
A. An employer that has two or more employees and pays hourly wages or salary by cash to any employee shall comply with all of the following:
1. The income tax withholding laws prescribed in title 43, chapter 4. 1
2. The employer reporting laws prescribed in § 23-722.01.
3. The employment security laws prescribed in chapter 4 of this title. 2
4. The workers' compensation laws prescribed in chapter 6 of this title. 3
B. For a violation of subsection A of this section, the attorney general may bring an action in superior court against an employer. On a finding of a violation of subsection A of this section, the court shall order the employer to pay a civil penalty that is equal to treble the amount of all withholdings, payments, contributions or premiums that the employer failed to remit as prescribed by subsection A of this section or five thousand dollars for each employee for whom a violation was committed, whichever is greater.
C. The court shall transmit the monies collected pursuant to subsection B of this section to the state treasurer, and the state treasurer shall deposit the monies in the state general fund. Monies deposited in the state general fund pursuant to this subsection shall be equally appropriated to the department of education and the department of health services for the purposes of offsetting increased costs to this state by unauthorized aliens.
D. The civil penalty under this section is in addition to any other penalties that may be imposed by law.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 23. Labor § 23-361.01. Employer requirements; cash payments; unlawful practices; civil penalty - last updated January 01, 2025 | https://codes.findlaw.com/az/title-23-labor/az-rev-st-sect-23-361-01/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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