{"data":{"id":"us-md/md.-code-labor-and-employment-8.3-903","jurisdiction":"us-md","citation":"Md. Code, Labor and Employment § 8.3–903","heading":"","body":"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:\n(1) assess the amount of contributions and interest due;\n(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\n(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.","path":["Article - Labor and Employment"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle\u0026section=8.3-903","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:38Z","sha256":"c0225e1c2b2e2149d6dee2089fa36ee204460f7f1c09491e0a3e21ff4c2305ae","source_id":"us-md","stale":false,"prev":"us-md/md.-code-labor-and-employment-8.3-902","next":"us-md/md.-code-labor-and-employment-8.3-904"},"notice":"GroundRules: Original legal text. Not legal advice."}