- A. An auditor may request any records necessary from an employer including, but not limited to, those set forth in the Labor and Employment Article, §§8-306(b) and 8-625, Annotated Code of Maryland, and COMAR 09.32.01.06. Refusal or failure by an employer, or the employer's representative, to provide requested records to an auditor may result in the issuance of a subpoena.
B. Refusal or failure by an employer, or the employer's representative, to provide requested documents after issuance of a subpoena may result in either or both of the following:
- (1) Judicial enforcement of the subpoena; or
- (2) Placement of estimated assessments on the employer's account. No judicial action to collect on estimated assessments will occur until a final determination is made.
Authority: Labor and Employment Article, §§8-305, 8-306, 8-602, and 8-625, Annotated Code of Maryland
Effective date: July 26, 2010 (37:15 Md. R. 998)
Regulation .05H, I amended effective April 24, 2017 (44:8 Md. R. 403)