Md. Code, Lab. & Empl. § 8-626

Current with changes from the 2024 Legislative Session
Section 8-626 - Contribution and employment reports
(a) For each calendar quarter, each employing unit shall submit to the Secretary a contribution and employment report on or before the date that the Secretary sets.
(b) An employing unit shall include in a contribution and employment report information that the Secretary requires.
(c)
(1) An employing unit that fails to submit a contribution and employment report under this section is subject to a penalty of $35 unless the Secretary waives the penalty for cause.
(2) An employing unit that submits a check or other negotiable instrument in payment of any penalty under this subsection which is returned for insufficient funds is subject to an additional penalty of $25.

Md. Code, LE § 8-626

Amended by 2021 Md. Laws, Ch. 39, Sec. 4, eff. 2/15/2021.