(a) 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) An employing unit shall include in a contribution and employment report information that the Secretary requires.
(c) (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.
Structure Maryland Statutes
Title 8 - Unemployment Insurance
Part IV - Enforcement and Collection
Section 8-625 - Employment Records
Section 8-626 - Contribution and Employment Reports
Section 8-626.1 - Social Security, Unemployment Insurance, and Date of Employment Reports
Section 8-627 - Separation Notices
Section 8-628 - Accrual Interest
Section 8-629 - Collection by Assessment
Section 8-630 - Collection by Suit
Section 8-631 - Disposition of Interest and Penalties Collected
Section 8-632 - Injunction Against Doing Business
Section 8-633 - Action Against Purchaser of Business
Section 8-634 - Priorities Under Dissolution or Distribution