Industrial Commission v. EMERSON WESTERN COMPANY

Opinion by

Mr. Justice Sutton.

This is an action for a penalty assessment against an employer under the Colorado Employment Security Act (C.R.S. ’53, 82-4-9 [1],

The sole determinative question is whether the defendant in error employer, hereinafter called Emerson, made a false statement as to the reason for the separation of employees from its service which in turn resulted in a delay in the payment of benefits to certain former employees who are claimants here. The applicable penalty, if Emerson is guilty, is one and one-half times the amount of benefits due during the delayed period.

The…