UNEMPLOYMENT INSURANCE - WHAT HAPPENS IF EMPLOYER DOES NOT PAY TAXES

Of course, an Employer must notify the DOL of their liability for taxes:

"Sec. 572. Notice of liability. Any employer who has become liable for contributions shall notify the commissioner of such fact immediately and shall give information concerning his operations and persons employed by him.

§572 as amended by L. 1953, Ch. 726, effective April 14, 1953."