Md. Code, Tax-Gen. § 13-701

Current with changes from the 2024 Legislative Session
Section 13-701 - When return not filed or tax not paid
(a) Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax.
(b)
(1) If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax.
(2) If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $25.
(c) The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under § 13-601(c) of this title.

Md. Code, TG § 13-701

Amended by 2016 Md. Laws, Ch. 642,Sec. 1, eff. 7/1/2016.