Md. Code Ann., Lab. & Empl. § 8-610.1 – Rate of contribution for violators

(1) at a rate applied to the taxable wage base that would have been assigned to the employing unit under this subtitle if the employing unit had not knowingly failed to properly classify an individual as an employee; plus
(2) two percentage points.

An employing unit that has knowingly failed to properly classify an individual as an employee under § 8-201.1 of this title shall pay contributions for 2 years:

Added by Acts 2009, c. 188, § 1, eff. Oct. 1, 2009.