Md. Code, Tax-Gen. § 13-413

Current with changes from the 2024 Legislative Session
Section 13-413 - Assessment of interest, penalty, or collection fee
(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.
(b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.

Md. Code, TG § 13-413