CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.

ARTICLE 10D. CONSOLIDATED PUBLIC RETIREMENT BOARD.

§5-10D-13. Withholding state and county money to satisfy delinquencies.

(a) If any participating public employer fails to make any payment due any retirement system administered by the Consolidated Public Retirement Board for a period of 60 days after the payment is due, the participating public employer shall become delinquent, and such delinquency shall be certified by the Consolidated Public Retirement Board to the State Auditor, the county commission of the county in which the participating public employer is located and/or the sheriff of the county in which the participating public employer is located. If any participating public employer becomes delinquent, as provided herein, the State Auditor, county commission, and/or sheriff is authorized and directed to withhold any money due such participating public employer by the state or county until such delinquency, together with regular interest thereon, from the date due until the delinquency is satisfied. Such money so withheld by the state auditor, county commission or sheriff shall be paid to the applicable retirement system on behalf of the participating public employer.

(b) The Consolidated Public Retirement Board, 30 days prior to certifying delinquency under this section, shall provide notice to the participating public employer.

CHAPTER 61. CRIMES AND THEIR PUNISHMENT.

ARTICLE 10. CRIMES AGAINST PUBLIC POLICY.

§61-10-20. Failure of employers to provide certain benefits for employees.

(a) In addition to any other penalty or punishment otherwise prescribed by law, any employer who is party to an agreement to pay or provide benefits or wage supplements and who without reasonable justification willfully fails or refuses to pay the amount or amounts necessary to provide such benefits or furnish such supplements within thirty days after such payments are required to be made, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than $100 nor more than $500. When such employer is a corporation, the president, secretary, treasurer or officer exercising responsibility for such nonpayment shall be guilty of the offense prohibited by this section.

(b) Any public official who is responsible for ensuring that a public entity comply with the general laws and provisions of a public pension plan administered by the Consolidated Public Retirement Board pursuant to §5-10D-1 et seq. of this code who knowingly and willfully fails to make employee or employer contributions to the retirement plan for a period of 60 days after the payment is due shall be guilty of a misdemeanor and, upon conviction of a first offense thereof, shall be fined not less than $100 nor more than $500 or shall be confined in jail for not more than six months, or both. A public official who is convicted of a second offense of a violation of this subsection is guilty of a misdemeanor and shall be fined not less than $500 nor more than $1,000 or shall be confined in jail for not less than six months nor more than one year, or both. A public official who is convicted of a third offense of this subsection shall be guilty of a felony and, upon conviction thereof, shall be imprisoned in the penitentiary not less than one nor more than 10 years, or, in the discretion of the court, be confined in jail not more than one year and shall be fined not more than $2,500. For purposes of this subsection, willfully failing to provide employer contributions does not apply to situations in which a participating public employer did not have sufficient funds to make such contributions.