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§ 8.3-903. Failure to pay contributions

West's Annotated Code of MarylandLabor and EmploymentEffective: January 1, 2023

West's Annotated Code of Maryland
Labor and Employment
Title 8.3. Family and Medical Leave Insurance Program (Refs & Annos)
Subtitle 9. Prohibited Acts; Penalties (Refs & Annos)
Effective: January 1, 2023
MD Code, Labor and Employment, § 8.3-903
§ 8.3-903. Failure to pay contributions
If an employer fails to pay the contributions due to the Fund, the Secretary may, in accordance with § 8.3-404 of this title:
(1) assess the amount of contributions and interest due;
(2) make an additional assessment in an amount not to exceed two times the contributions withheld, as a penalty for failure to pay the contributions due; and
(3) order an audit of the employer for the immediately following fiscal year to investigate and determine compliance with this title and Titles 3, 8, and 9 of this article.

Credits

Added by Acts 2022, c. 48, § 1, eff. Jan. 1, 2023.
MD Code, Labor and Employment, § 8.3-903, MD LABOR & EMPLY § 8.3-903
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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