Maryland Labor and Employment Section 8-1302

      An employer, its officer or agent, or another person may not:

            (1)      knowingly make a false statement or false representation or knowingly fail to disclose a material fact to:

                  (i)      prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;

                  (ii)      avoid becoming or remaining subject to this title; or

                  (iii)      avoid or reduce any contribution or other payment that is required from an employer under this title; or

            (2)      willfully fail or refuse to:

                  (i)      make a contribution or other payment;

                  (ii)      submit a report that is required under this title;

                  (iii)      produce records that are required under this title; or

                  (iv)      allow those records to be copied or inspected.