Section 8.3-903 - Failure to pay contributionsIf 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.Amended by 2024 Md. Laws, Ch. 266,Sec. 1, eff. 10/1/2024.Added by 2022 Md. Laws, Ch. 48, Sec. 1, eff. 1/1/2023.