Contributions and administrative fees are due and shall be paid on or before the last day of the month immediately following each calendar quarter. Contributions and administrative fees from an employer whose status is changed by cessation of business, or appointment of a receiver, trustee, trustee in bankruptcy, or other fiduciary are due and shall be paid within 5 days of the change in status. For payment of administrative fees, a fractional part of a cent: That is less than one-half cent shall be disregarded; and That is one-half cent or more shall be increased to 1 cent. Failure to pay the required contributions in the prescribed manner shall result in the imposition of interest charges as provided in Labor and Employment Article, §8-628, Annotated Code of Maryland. Failure to pay the required administrative fees in the prescribed manner shall result in the imposition of interest charges as provided in Labor and Employment Article §8-628, Annotated Code of Maryland, for the nonpayment of contributions. The Secretary shall pay interest collected on administrative fees into the Special Administrative Expense Fund established under Labor and Employment Article, §8-419, Annotated Code of Maryland.