Montana Title 39. Labor § 39-51-3204. Employing unit making false statement or representation, failing to disclose material fact, or failing or refusing to make contributions or other payments, furnish reports, or permit inspection or copying of records--criminal penalty

(1) Any employing unit, any officer or agent of an employing unit, or any other person may not make a false statement or representation knowing it to be false or knowingly fail to disclose a material fact in order to:

(2) An employing unit, any officer or agent of an employing unit, or any other person who violates a provision of subsection (1) shall be punished by a fine of not less than $50 or more than $500, by imprisonment for not less than 3 days or more than 30 days in the county jail, or by both. Each false statement or representation or failure to disclose a material fact and each day of the failure to disclose constitutes a separate offense.

(3) An employing unit or any officer or agent of the employing unit is subject to the penalty provisions of subsection (2) for willfully failing or refusing to: