Unannotated Code of Maryland (Last Updated: May 16, 2014) |
LABOR AND EMPLOYMENT |
TITLE 8. UNEMPLOYMENT INSURANCE |
SUBTITLE 6. CONTRIBUTIONS |
PART IV. ENFORCEMENT AND COLLECTION |
§ 8-626. Contribution and employment reports
Latest version.
-
(a) In general. -- 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) Contents. -- An employing unit shall include in a contribution and employment report information that the Secretary requires.
(c) Penalties. --
(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.