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§ 8-626. Contribution and employment records

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

West's Annotated Code of Maryland
Labor and Employment
Title 8. Unemployment Insurance (Refs & Annos)
Subtitle 6. Contributions (Refs & Annos)
Part IV. Enforcement and Collection (Refs & Annos)
Effective: July 1, 2023
MD Code, Labor and Employment, § 8-626
§ 8-626. Contribution and employment records
Currentness
In general
(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.
Contents
(b) An employing unit shall include in a contribution and employment report information that the Secretary requires.
Penalty
(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.

Credits

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991. Amended by Acts 1992, c. 145; Acts 2021, c. 39, § 4, eff. Feb. 15, 2021; Acts 2021, c. 47, § 2, eff. April 9, 2021; Acts 2021, c. 48, § 2, eff. April 9, 2021.
Formerly Art. 95A, § 12.
MD Code, Labor and Employment, § 8-626, MD LABOR & EMPLY § 8-626
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document