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ROBERT L. EHRLICH, JR., Governor Ch. 3
(II) INCLUDE AN AFFIDAVIT UNDER PENALTY OF PERJURY THAT
THE INFORMATION REQUIRED UNDER PARAGRAPH (1) OF THIS SUBSECTION:
1. WAS REVIEWED BY THE SIGNING OFFICER; AND
2. WAS BASED ON THE OFFICER'S KNOWLEDGE AND DOES
NOT CONTAIN ANY UNTRUE STATEMENT OF A MATERIAL FACT OR OMIT A MATERIAL
FACT NECESSARY TO MAKE THE STATEMENT MADE NOT MISLEADING IS TRUE TO
THE BEST OF THE SIGNING OFFICER'S KNOWLEDGE, INFORMATION, AND BELIEF.
(B) WHEN CALCULATING THE PERCENTAGE OF PAYROLL UNDER SUBSECTION
(A)(1)(II) (A)(1)(III) OF THIS SECTION, AN EMPLOYER MAY EXEMPT:
(1) WAGES PAID TO ANY EMPLOYEE BEYOND THE AMOUNT TAXABLE
FOR FEDERAL SOCIAL SECURITY (FICA) PURPOSES IN EXCESS OF THE MEDIAN
HOUSEHOLD INCOME IN THE STATE AS PUBLISHED BY THE UNITED STATES CENSUS
BUREAU; AND
(2) WAGES PAID TO AN EMPLOYEE WHO IS ENROLLED IN OR ELIGIBLE
FOR MEDICARE.
8.5-104.
(A) AN EMPLOYER THAT IS ORGANIZED AS A NONPROFIT ORGANIZATION
THAT DOES NOT SPEND UP TO 6% OF THE TOTAL WAGES PAID TO EMPLOYEES IN THE
STATE ON HEALTH INSURANCE COSTS SHALL PAY TO THE SECRETARY AN AMOUNT
EQUAL TO THE DIFFERENCE BETWEEN WHAT THE EMPLOYER SPENDS FOR HEALTH
INSURANCE COSTS AND AN AMOUNT EQUAL TO 6% OF THE TOTAL WAGES PAID TO
EMPLOYEES IN THE STATE.
(B) AN EMPLOYER THAT IS NOT ORGANIZED AS A NONPROFIT ORGANIZATION
AND DOES NOT SPEND UP TO 8% OF THE TOTAL WAGES PAID TO EMPLOYEES IN THE
STATE ON HEALTH INSURANCE COSTS SHALL PAY TO THE SECRETARY AN AMOUNT
EQUAL TO THE DIFFERENCE BETWEEN WHAT THE EMPLOYER SPENDS FOR HEALTH
INSURANCE COSTS AND AN AMOUNT EQUAL TO 8% OF THE TOTAL WAGES PAID TO
EMPLOYEES IN THE STATE.
(C) AN EMPLOYER MAY NOT DEDUCT ANY PAYMENT MADE UNDER
SUBSECTION (A) OR (B) OF THIS SECTION FROM THE WAGES OF AN EMPLOYEE.
(D) AN EMPLOYER SHALL MAKE THE PAYMENT REQUIRED UNDER THIS
SECTION TO THE SECRETARY ON A PERIODIC BASIS AS DETERMINED BY THE
SECRETARY.
8.5-105.
(A) FAILURE TO REPORT IN ACCORDANCE WITH § 8.5-103 OF THIS TITLE OR
SHALL RESULT IN THE IMPOSITION BY THE SECRETARY OF A CIVIL PENALTY OF $250
FOR EACH DAY THAT THE REPORT IS NOT TIMELY FILED.
(B) FAILURE TO MAKE THE PAYMENT REQUIRED UNDER § 8.5-104 OF THIS
TITLE SHALL RESULT IN THE IMPOSITION BY THE SECRETARY OF A CIVIL PENALTY
OF $250,000.
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