Washington § 51.48.030 - Failure to keep records and make reports.

Full text of Washington Revised Code of Washington § 51.48.030 — Failure to keep records and make reports., with citation guidance and answers to common questions.

§ 51.48.030. Failure to keep records and make reports.

(1) Every employer who fails to keep and preserve the records required by this title or fails to make the reports provided in this title shall be subject to a penalty determined by the director but not to exceed five hundred dollars or two hundred percent of the quarterly tax for each such offense, whichever is greater. Any employer who fails to keep and preserve the records adequate to determine taxes due shall be forever barred from questioning, in an appeal before the board of industrial insurance appeals or the courts, the correctness of any assessment by the department based on any period for which such records have not been kept and preserved.
(2) The department may waive penalties for first-time or de minimis violations of this section. Any penalty that is waived under this section may be reinstated and imposed in addition to any additional penalties associated with a subsequent violation or failure within a year to correct the previous violation as required by the department.
[ 2020 c 277 s 3; 1986 c 9 s 8; 1985 c 347 s 4; 1982 c 63 s 21; 1971 ex.s. c 289 s 64; 1961 c 23 s 51.48.030. Prior: 1947 c 247 s 1(4d), part; Rem. Supp. 1947 s 7676d, part.]

Notes

Effective date—2020 c 277 ss 1-7: See note following RCW 51.48.010.
Effective dates—Implementation—1982 c 63: See note following RCW 51.32.095.
Effective dates—Severability—1971 ex.s. c 289: See RCW 51.98.060 and 51.98.070.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 51.48.030

What does Revised Code of Washington § 51.48.030 cover?

Section 51.48.030 ("Failure to keep records and make reports.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 51.48.030?

A common citation format is "Revised Code of Washington § 51.48.030" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 51.48.030 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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