Regulation .04 Records.
Regulation .04 Records.LinkCopy Citation
A.
An auditor may request any records necessary from an employer including, but not limited to, those set forth in the Labor and Employment Article, §§8-306(b) and 8-625, Annotated Code of Maryland, and COMAR 09.32.01.06. Refusal or failure by an employer, or the employer's representative, to provide requested records to an auditor may result in the issuance of a subpoena.
B.
Refusal or failure by an employer, or the employer's representative, to provide requested documents after issuance of a subpoena may result in either or both of the following:
(1)
Judicial enforcement of the subpoena; or
(2)
Placement of estimated assessments on the employer's account. No judicial action to collect on estimated assessments will occur until a final determination is made.