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.
Maryland Legal Code