(a) If an individual willfully makes a false statement or misrepresentation regarding a material fact or willfully fails to report a material fact to obtain benefits under this title, the individual is disqualified from receiving benefits for 1 year. (b) If an employer willfully makes or causes to be made a false statement or willfully fails to report a material fact regarding a claim for benefits by an employee, the employer is subject to a civil penalty of up to $1,000 for each occurrence. (c) An employer may not willfully: (1) fail or refuse to pay contributions to the Fund; or (2) take deductions from the wages of an employee to pay any portion of the employer contributions due from the employer.
Maryland Legal Code