(a) A person who acquires the business, organization, trade, or a substantial part of the assets of an employing unit shall notify the Secretary in writing by certified mail, return receipt requested, at least 10 days before the acquisition.
(b) If a person fails to give the notice required under subsection (a) of this section and if at the time of acquisition any contribution, reimbursement payment, or interest is due and unpaid by the previous employing unit:
(1) the acquisition shall be void as to the Secretary; and
(2) the Secretary may proceed against the person for collection in the manner provided in this Part IV of this subtitle.
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