1. (a) For each calendar quarter, each employing unit shall submit to the Secretary a contribution and employment report on or before the date that the Secretary sets.
2. (b) An employing unit shall include in a contribution and employment report information that the Secretary requires.

3. (c)

   1. (1) An employing unit that fails to submit a contribution and employment report under this section is subject to a penalty of $35 unless the Secretary waives the penalty for cause.
   2. (2) An employing unit that submits a check or other negotiable instrument in payment of any penalty under this subsection which is returned for insufficient funds is subject to an additional penalty of $25.

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991. Amended by Acts 1992, c. 145; Acts 2021, c. 39, § 4, eff. Feb. 15, 2021; Acts 2021, c. 47, § 2, eff. April 9, 2021; Acts 2021, c. 48, § 2, eff. April 9, 2021.

Formerly Art. 95A, § 12.