Maryland Code § LE-3-1307

Section LE-3-1307
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(a) An employer shall keep for at least 3 years a record of:
(1) earned sick and safe leave accrued by each employee; and
(2) earned sick and safe leave used by each employee.
(b) The Commissioner may inspect a record kept under subsection (a) of this
section for the purpose of determining whether the employer is complying with the
provisions of this subtitle.
(c) (1) An employer that fails to keep accurate records or refuses to allow
the Commissioner to inspect a record kept under subsection (a) of this section creates
a rebuttable presumption that the employer violated this subtitle.
(2) The Commissioner may waive a civil penalty assessed under this
subtitle if the penalty was assessed for a violation that was due to an error caused by
a third-party payroll service provider with whom the employer in good faith
contracted for services.

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