1536                                   LAWS OF MARYLAND                                 Ch. 267

calendar year immediately preceding the computation date and
each of his annual payrolls, as defined herein, during the
two calendar years immediately preceding the computation
date for that fiscal year equalled or exceeded $200.
However, if an employer has met all the other requirements
of the law to qualify for an experience rate, but does not
have the required annual payrolls because he failed to pay
contributions due and payable, on or before the computation
date, his contribution rate for the following fiscal year
shall be his earned rate or the standard rate, whichever is
the greater [and if an employer has failed to file reports
due or has failed to pay all contributions due and payable,
as required by this article and the regulations adopted
under it, as of the beginning of any fiscal year, his
contribution rate shall be the rate at which he otherwise
would pay contributions plus 2 percent beginning with the
first day of that fiscal year and thereafter until the first
day of the calendar quarter following the date on which he
has filed all reports due and has paid all contributions
due, as required by this article and the regulations adopted
under it, at which time he shall be granted his earned
contribution rate].

(8) In the event that it is determined by the
Executive Director that an individual has received benefits
which are recoverable by the Executive Director under the
terms of § 17(d) or 17(e) of this article, the benefits so
received shall not, for the purposes of the
experience-rating provisions of this subsection, be charged
against the account of any employer in any computation made
for any fiscal year [commencing] FOR WHICH THE COMPUTATION
DATE OCCURS after the date of said determination by the
Executive Director, provided no benefit charges shall be
removed from the employer's account if the payment of such
benefits was made as a direct or indirect result of the
employer's failure to provide information to the Executive
Director as required by this article or the regulations
promulgated pursuant thereto.

Benefits paid to claimants based upon wages earned in a
work-release program designed to give an inmate of a
correctional institution an opportunity to work while
serving a term of incarceration shall be treated as benefits
for all purposes under this article except that benefits
resulting from unemployment due to termination of the
inmate's services to a participating employer in a
work-release program shall not be charged to such employer
if the termination was caused by the inmate's release from
prison.

12.

(g) (4) EVERY QUARTER OF A YEAR EACH EMPLOYER SHALL
FILE WITH THE EXECUTIVE DIRECTOR CONTRIBUTION AND EMPLOYMENT
REPORTS. THE REPORTS SHALL CONTAIN SUCH INFORMATION AND BE
DUE BY SUCH DATES AS THE EXECUTIVE DIRECTOR MAY REQUIRE.
FAILURE TO FILE SUCH REPORTS IN THE TIME OR MANNER REQUIRED