Md. Code, Tax-Gen. § 13-706.1

Current with changes from the 2024 Legislative Session

Section 13-706.1 - Failure to provide or providing false withholding reconciliation report

If a person is required to provide an annual withholding reconciliation report under § 10-911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:

(1) fails to provide a required annual withholding reconciliation report; or

(2) provides a false annual withholding reconciliation report.

Md. Code, TG § 13-706.1

Added by 2017 Md. Laws, Ch. 379,Sec. 1, eff. 7/1/2017.