(a) If, after assessment, an employing unit fails to pay a contribution, reimbursement payment, or interest, the Secretary may collect the amount due by a civil action in the name of the State in the same manner as provided for the collection of taxes under Title 13, Subtitle 8, Part III of the Tax - General Article. (b) A civil action brought under this section: (1) shall be heard by the court at the earliest possible date; and (2) except for petitions for judicial review under this title and cases arising under the workers’ compensation law of the State, shall be entitled to preference on the calendar of the court over all other civil actions. (c) An employer adjudged in default shall pay the costs of the action for collection.
Maryland Legal Code