§8.3–901.

    (a)    If an individual willfully makes a false statement or misrepresentation regarding a material fact or willfully fails to report a material fact to obtain benefits under this title, the individual is disqualified from receiving benefits for 1 year.

    (b)    If an employer willfully makes or causes to be made a false statement or willfully fails to report a material fact regarding a claim for benefits by an employee, the employer is subject to a civil penalty of up to $1,000 for each occurrence.

    (c)    An employer may not willfully:

        (1)    fail or refuse to pay contributions to the Fund; or

        (2)    take deductions from the wages of an employee to pay any portion of the employer contributions due from the employer.