# COMAR Title 09 — Maryland Department of Labor

## Subtitle 32 — Unemployment Insurance

### Chapter 10 — Employer Audits

#### Regulation .04 Records.

*COMAR 09.32.10.04*

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.