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Code · Maryland · Labor and Employment

§ 8-626

111 words·~1 min read·/md/labor-and-employment/8-626·

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§8–626.
(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.
(b)An employing unit shall include in a contribution and employment report information that the Secretary requires.
(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.
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