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THEODORE R. MCKELDIN, GOVERNOR 985
thorized, in consideration of the employee's retention in, or
entry upon, employment after an enactment of this sub-
title, to impose upon each of its employees as to services
which are covered by an approved plan, a contribution with
respect to his wages (as defined in Section 30 of this Ar-
ticle), not exceeding the amount of tax which would be im-
posed by Section 1400 of the Federal Insurance Contribu-
tions Act if such services constituted employment within
the meaning of that Act, and to deduct the amount of such
contribution from his wages as and when paid. Contribu-
tions so collected shall be paid into the contribution fund in
partial discharge of the liability of such political sub-
division or instrumentality under paragraph (1) of this
sub-section. Failure to deduct such contributions will not
relieve the employee or employer POLITICAL SUB-DIVI-
SION of liability therefor.
(3) EACH POLITICAL SUB-DIVISION AS TO
WHICH A PLAN HAS BEEN APPROVED UNDER
THIS SECTION SHALL ALSO PAY INTO THE CON-
TRIBUTION FUND, ESTABLISHED BY SECTION 33,
ITS PRO RATA SHARE OF THE EXPENSES OF THE
STATE AGENCY INCURRED IN THE ADMINISTRA-
TION OF THIS SUB-TITLE AS SAID PRO RATA
SHARE SHALL BE CERTIFIED TO EACH POLITICAL
SUB-DIVISION BY THE STATE AGENCY.
(e) Delinquent payments due under paragraph
PARAGRAPHS (1) AND (3) of sub-section (d) may,
with interest at the rate of six per centum per annum be
recovered by action in a court of competent jurisdiction
against the political sub-division liable therefor, or may at
the request of the State Agency, be deducted from any
other monies payable to such sub-division by any depart-
ment or agency of the State.
33. (Contribution Fund) (a) There is hereby estab-
lished a special fund to be known as the Contribution
Fund. Such fund shall consist of and there shall be depos-
ited in such fund:
(1) All contributions, interest and penalties collected
under Section 32 UNDER SECTION 32; AND
(2) All monies which may be appropriated thereto;
(3) Any property or securities and earnings thereof
acquired through the use of monies belonging to the fund;
(4) Interest earned upon any monies in the fund; and
(5) All sums recovered upon the bond of a custodian
or otherwise for losses sustained by the fund and all
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