Minnesota Statutes Employment and Economic Development (Ch. 268-269) § 268.182. Fraud; criminal penalty

Subdivision 1. Criminal penalties. (a) An individual has committed fraud and is guilty of theft and must be sentenced undersection 609.52if the individual obtains, or attempts to obtain, or aids or abets any other individual to obtain, by an intentional false statement or representation, by intentional concealment of a material fact, or by impersonation or other fraudulent means, unemployment benefits that the individual is not entitled to under this chapter, or under federal law.

(b) Any employer or any officer or agent of an employer or any other individual has committed fraud and is guilty of a crime, if in order to avoid or reduce any payment required from an employer under this chapter orsection 116L.20, or to prevent or reduce the payment of unemployment benefits to an applicant:

The individual is guilty of a gross misdemeanor if the underpayment is $500 or less. The individual is guilty of a felony if the underpayment exceeds $500.