Maryland Code, Labor and Employment § 3-1307

(1) earned sick and safe leave accrued by each employee; and

(2) earned sick and safe leave used by each employee.

(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.