Amends and adds to existing law to provide for the prevention and deterrence of unemployment insurance fraud.

This legislation updates the statute applied to claimants who commit unemployment insurance fraud. It (1) defines willful and knowingly making a false statement; (2) creates a distinction between misdemeanor and felony fraud; (3) creates a crime for unemployment insurance identity theft; and (4) provides for a stiffer administrative penalty for repeat offenders of unemployment insurance fraud.