If my business declines, do I need to close, lay off staff, or cut staff hours, will my Unemployment Insurance account be charged for any benefits paid to employees I had to lay off?

No. Governor Burgum signed an Executive Order on Friday, March 20th directing that individual base period employers accounts for rated employers will be relieved of charges (I.e. No Charged) on claims filed as a direct or indirect result of COVID-19.  Employers who have chosen reimbursement as their method of financing are not eligible for non-charging / pool charging of benefits at this time