State Codes and Statutes
Statutes > Maryland > Labor-and-employment > Title-8 > Subtitle-6 > 8-626§ 8-626. Contribution and employment reports.
(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.
[An. Code 1957, art. 95A, § 12; 1991, ch. 8, § 2; 1992, ch. 145.]
