20 CFR 702.204 : Employees' Benefits (§ 1.1 To Parts 1011-1099) — (Part 657 To Parts 1011-1099) — Office Of Workers' Compensation Programs, Department Of Labor (Part 700 To Parts 727-799) — Longshoremen'S And Harbor Workers' Compensation Act And Related Statutes (Part 700 To § 704.451) — Administration And Procedure (§ 702.101 To § 702.604) — Claims Procedures (§ 702.201 To § 702.286) — Employer'S Reports (§ 702.201 To § 702.205) — Employer's report; penalty for failure to furnish and or falsifying.

Any employer, insurance carrier, or self-insured employer who knowingly and willfully fails or refuses to send any report required by § 702.201, or who knowingly or willfully makes a false statement or misrepresentation in any report, shall be subject to a civil penalty not to exceed $22,587 for each such failure, refusal, false statement, or misrepresentation for which penalties are assessed after August 1, 2016. The district director has the authority and responsibility for assessing a civil penalty under this section.