§ 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.


HISTORY: An. Code 1957, art. 95A, § 12; 1991, ch. 8, § 2; 1992, ch. 145.