This bill establishes new penalties for employers who disclose or threaten to disclose an employee's immigration status in order to conceal violations of state wage, benefit, and tax laws. The Commissioner of Labor and Workforce Development is authorized to impose administrative penalties based on the number of violations, with fines set at a maximum of $1,000 for the first violation, $5,000 for the second, and $10,000 for any subsequent violations. The bill outlines the process for determining penalties, including considerations of the employer's history of violations, the seriousness of the offense, and the size of the business. Employers will be notified of violations and given the opportunity to request a hearing before penalties are finalized.

Additionally, the bill specifies that any penalties collected will be used to support the enforcement and administration costs of the Division of Wage and Hour Compliance. It clarifies the definitions of state wage, benefit, and tax laws, as well as state unemployment and disability benefits laws, to ensure comprehensive enforcement. The act is set to take effect immediately upon approval.