# Labor and Employment (GLE)

## Title 8. Unemployment Insurance

### Subtitle 13. Prohibited Acts; Penalties

#### Section 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.

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Md. Code Ann., Lab. & Empl. (as displayed at mgaleg.maryland.gov, October 16, 2026)