Maryland § 8-1302

§ 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.