442.020  False statements to carriers.--An employer who knowingly and willfully falsifies or conceals a material fact, makes a false, fictitious, or fraudulent statement or representation; or makes or uses any false document knowing the document to contain any false, fictitious, or fraudulent entry or statement to a carrier of workers' compensation insurance under this chapter is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.