Section 8-626 - Contribution and employment reports. - Maryland Statutes

§ 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.]