§ 8.3-903
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/md/labor-and-employment/8-3-903·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.