|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2005 LAWS OF MARYLAND
|
|
|
|
|
Ch. 610
|
|
|
|
|
|
|
|
|
|
(1) "KNOWINGLY' MEANS HAVING ACTUAL KNOWLEDGE OR ACTING
WITH DELIBERATE IGNORANCE OR RECKLESS DISREGARD FOR THE PROHIBITION
INVOLVED.
(2) "VIOLATES OR ATTEMPTS TO VIOLATE" INCLUDES INTENT TO EVADE,
MISREPRESENTATION, OR WILLFUL NONDISCLOSURE.
(3) "TRADE OR BUSINESS" INCLUDES THE EMPLOYER'S WORKFORCE.
(4) NOTWITHSTANDING § 1-101 OF THIS ARTICLE, "PERSON" MEANS, AS
DEFINED IN § 7701(A)(1) OF THE INTERNAL REVENUE CODE OF 1986, AN INDIVIDUAL,
TRUST, ESTATE, PARTNERSHIP, ASSOCIATION, COMPANY, OR CORPORATION.
(3) "TRADE OR BUSINESS" INCLUDES THE EMPLOYER'S WORKFORCE.
(B) IF, FOLLOWING A TRANSFER OF EXPERIENCE, THE SECRETARY
DETERMINES THAT THE TRANSFER OF TRADE OR BUSINESS OCCURRED PRIMARILY
OR SOLELY TO OBTAIN A REDUCED LIABILITY FOR CONTRIBUTIONS:
(1) THE EXPERIENCE RATING ACCOUNTS OF THE EMPLOYING UNITS
INVOLVED SHALL BE COMBINED INTO A SINGLE ACCOUNT AND A SINGLE RATE
ASSIGNED TO THE ACCOUNT; AND
(2) THE EMPLOYING UNITS SHALL BE SUBJECT TO THE PENALTIES SET
FORTH IN THIS SECTION.
(C) IF, AN EMPLOYING UNIT KNOWINGLY VIOLATES OR ATTEMPTS TO
VIOLATE ANY PROVISION OF THIS SUBTITLE RELATED TO DETERMINING THE
ASSIGNMENT OF A CONTRIBUTION RATE, THE EMPLOYING UNIT SHALL BE SUBJECT
TO THE FOLLOWING PENALTIES:
(1) THE EMPLOYING UNIT SHALL BE ASSIGNED THE HIGHEST RATE
ASSIGNABLE UNDER THIS SUBTITLE FOR THE RATE YEAR DURING WHICH THE
VIOLATION OR ATTEMPTED VIOLATION OCCURRED AND THE 3 RATE YEARS
IMMEDIATELY .FOLLOWING THIS RATE YEAR; OR
(2) IF THE EMPLOYING UNIT IS ALREADY ASSIGNED THE HIGHEST RATE
FOR ANY YEAR, OR IF THE AMOUNT OF INCREASE IN THE EMPLOYING UNIT'S RATE
WOULD BE LESS THAN 2% FOR THAT YEAR, THEN A PENALTY RATE OF
CONTRIBUTIONS OF 2% OF TAXABLE WAGES SHALL BE IMPOSED FOR THAT YEAR
(D) IF A PERSON, WHO IS NOT AN EMPLOYING UNIT, VIOLATES, ATTEMPTS TO
VIOLATE, OR KNOWINGLY ADVISES AN EMPLOYING UNIT IN A MANNER THAT
RESULTS IN A VIOLATION OF THIS SUBTITLE SHALL BE SUBJECT TO A CIVIL MONEY
PENALTY OF NOT MORE THAN $5,000.
(E) THE SECRETARY SHALL ESTABLISH PROCEDURES TO IDENTIFY THE
TRANSFER OR ACQUISITION OF A TRADE OR BUSINESS FOR PURPOSES OF THIS
SECTION AND § 8-613 OF THIS SUBTITLE.
|
|
|
|
|
|
|
|
|
|
- 3450 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
