An employing unit that has knowingly failed to properly classify an individual as an employee under § 8–201.1 of this title shall pay contributions for 2 years:
(1) at a rate applied to the taxable wage base that would have been assigned to the employing unit under this subtitle if the employing unit had not knowingly failed to properly classify an individual as an employee; plus
(2) two percentage points.
Structure Maryland Statutes
Title 8 - Unemployment Insurance
Section 8-607 - Duty to Pay Contributions
Section 8-607.1 - State Collection of Federal Unemployment Insurance Tax
Section 8-608 - Standard Rate of Contribution
Section 8-609 - Rate for New Employing Units
Section 8-610 - Rate for Employing Unit With Experience
Section 8-610.1 - Contribution for Failure to Properly Classify Employee
Section 8-611 - Earned Rating Record
Section 8-612 - Computation of Earned Rate
Section 8-613 - Contribution Rate on Reorganization or Transfer of Business
Section 8-614 - Transfers for Purpose of Lowering Contribution Rates Prohibited