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However, with respect to benefit years beginning on or after October 1, 2000, the individual's weekly benefit rate is 4.1% of the individual's wages paid in the calendar quarter of the base period in which the individual was paid the highest total wages, plus $6.00 for each dependent as defined in subdivision (4), up to a maximum of 5 dependents, claimed by the individual at the time the individual files a new claim for benefits, except that the individual's maximum weekly benefit rate shall not exceed $300.00 before April 26, 2002 and $362.00 for claims filed on and after April 26, 2002.
The weekly benefit rate for an individual claiming benefits on and after April 26, 2002 shall be recalculated subject to the $362.00 maximum weekly benefit rate.
The unemployment agency shall establish the procedures necessary to verify the number of dependents claimed.
If a person fraudulently claims a dependent, that person is subject to the penalties set forth in sections 54 and 54c.
For benefit years beginning on or after October 2, 1983, the weekly benefit rate shall be adjusted to the next lower multiple of $1.00.