Md. Code, Labor and Employment § 8.3-903
Md. Code, Labor and Employment § 8.3-903
in effect§8.3–903.
If an employer or a self–employed individual 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle§ion=8.3-903&enactments=falseFetched: 10/17/2026