Md. Code, Labor and Employment § 8.3–901

(a) If an individual willfully makes a false statement or misrepresentation regarding a material fact or willfully fails to report a material fact to obtain benefits under this title, the individual is disqualified from receiving benefits for 1 year.

(b) If an employer willfully makes or causes to be made a false statement or willfully fails to report a material fact regarding a claim for benefits by an employee, the employer is subject to a civil penalty of up to $1,000 for each occurrence.

(c) An employer may not willfully:

(1) fail or refuse to pay contributions to the Fund; or

(2) take deductions from the wages of an employee to pay any portion of the employer contributions due from the employer.