HARRY HUGHES, Governor

1537

SHALL SUBJECT THE EMPLOYER TO A PENALTY OF $35. SUCH
PENALTY SHALL BE COLLECTED IN THE MANNER PROVIDED FOR THE
COLLECTION OF CONTRIBUTIONS UNDER THIS ARTICLE. THE
EXECUTIVE DIRECTOR MAY WAIVE THE PENALTY FOR CAUSE.

15.

(b) (2) When an adjustment or refund to any employing
unit has been approved, the experience-rating record
provided for in § 8 shall be corrected, but no contribution
rate assigned to an employing unit shall be changed as a
result of such adjustment or refund unless the application
for the adjustment or refund is filed [before the beginning
of the twelve (12) month period] ON OR BEFORE MARCH 31
PRECEDING THE FISCAL YEAR for which the rate is assigned.
HOWEVER, THE DEADLINE OF MARCH 31 SHALL BE WAIVED BY THE
EXECUTIVE DIRECTOR FOR GOOD CAUSE.

(3) In the event that any claim for refund or
adjustment is rejected, a written notice of rejection shall
be forwarded to the employing unit. Within [ten] 15 days
thereafter, the employing unit may petition the Board of
Appeals for a formal hearing, setting forth the grounds upon
which such refund or adjustment is claimed. The Board of
Appeals shall grant such hearing and shall notify the
petitioner of the time and place fixed for such hearing.
After such hearing, the Board of Appeals shall make such
order in the matter as may appear to it just and lawful, and
shall furnish a copy of such order to the petitioner.

(d) In the event of default by employer in the payment
of any sum assessed pursuant to subsection (a) of this
section, the Executive Director may file with the clerk of
the circuit court of the county or the Superior Court of
Baltimore City, wherein the employer has his principal place
of business, and a copy thereof with the clerk of the
circuit court of any other county or the Superior Court of
Baltimore City, as the case may be, a certificate under its

official seal stating: (1) The name of the employer; (2) his
address; (3) the amount of the contributions and interest
assessed and in default; and (4) that the time in which a
judicial review is permitted, pursuant to subsection (c) of
this section, has expired without such appeal having been
taken and thereupon such clerk shall enter in the judgment
docket of the court, the name of the employer mentioned in
the certificate, the amount of such contributions and

interest assessed and in default and the date such

certificate is filed. Thereupon, the amount of such

assessment so docketed PLUS ACCUMULATED INTEREST, COURT
COSTS, OR RECORDING FEES shall become a lien upon the title
to and interest in [real property and the chattels real] ALL
PROPERTY, REAL OR PERSONAL, IN CONNECTION WITH THE BUSINESS
of the employer against whom the assessment is made in the
same manner as, and for all the purposes of, a judgment of
the court docketed, and no property used in connection with
the business of such employer shall be exempt from levy.