Md. Code, Lab. & Empl. § 8.3-903
Md. Code, Lab. & Empl. § 8.3-903
Maryland · Maryland Code, Labor and Employment · Status: effective
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- Md. Code, Lab. & Empl. § 8.3-903, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1780973
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If an employer or a self–employed individual fails to pay the contributions due to the Fund, the Secretary may, in accordance with § 8.3–404 of this title:
(1) assess the amount of contributions and interest due;
(2) make an additional assessment in an amount not to exceed two times the contributions withheld, as a penalty for failure to pay the contributions due; and
(3) order an audit of the employer for the immediately following fiscal year to investigate and determine compliance with this title and Titles 3, 8, and 9 of this article.