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

   1. (i) prevent or reduce the payment of a benefit to an individual who is entitled to the benefit;
   2. (ii) avoid becoming or remaining subject to this title; or
   3. (iii) avoid or reduce any contribution or other payment that is required from an employer under this title; or

2. (2) willfully fail or refuse to:

   1. (i) make a contribution or other payment;
   2. (ii) submit a report that is required under this title;
   3. (iii) produce records that are required under this title; or
   4. (iv) allow those records to be copied or inspected.

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

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991.

Formerly Art. 95A, § 17.