Md. Code, Labor and Employment § 8–1302

An employer, its officer or agent, or another person may not:

(1) knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:

(i) prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;

(ii) avoid becoming or remaining subject to this title; or

(iii) avoid or reduce any contribution or other payment that is required from an employer under this title; or

(2) willfully fail or refuse to:

(i) make a contribution or other payment;

(ii) submit a report that is required under this title;

(iii) produce records that are required under this title; or

(iv) allow those records to be copied or inspected.