An employer, its officer or agent, or another person may not:
         (1)    knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:
            (i)    prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;
            (ii)    avoid becoming or remaining subject to this title; or
            (iii)    avoid or reduce any contribution or other payment that is required from an employer under this title; or
        (2)    willfully fail or refuse to:
            (i)    make a contribution or other payment;
            (ii)    submit a report that is required under this title;
            (iii)    produce records that are required under this title; or
            (iv)    allow those records to be copied or inspected.
Structure Maryland Statutes
Title 8 - Unemployment Insurance
Subtitle 13 - Prohibited Acts; Penalties
Section 8-1301 - Fraudulently Obtaining or Increasing Benefit
Section 8-1302 - Miscellaneous Acts of Employers
Section 8-1303 - Deduction of Wages and Waiver of Rights
Section 8-1304 - Failure or Refusal to Obey Subpoena
Section 8-1306 - Limitations on Prosecutions Under 8-1301, 8-1302 or 8-1305(a)