(a) If an employer or payor, as defined in § 10-905 of this article, willfully fails to withhold or pay over the income tax as required in Title 10 of this article, the Comptroller may suspend or revoke any business license issued by the State to the employer or payor.
(b) If a motor carrier fails to file a motor carrier tax return or pay the motor carrier tax when required under Title 9, Subtitle 2 of this article, the Comptroller may suspend or revoke any identification marker, permit, or temporary authorization issued to the motor carrier under Title 9, Subtitle 2 of this article.
(c) If a motor carrier fails to pay a tax, a fee, a penalty, or an interest assessment owed to the Maryland Motor Vehicle Administration, the Comptroller shall, upon receipt of notification from the Motor Vehicle Administration, suspend or revoke the appropriate identification marker, permit, or temporary authorization issued to the motor carrier under Title 9, Subtitle 2 of this article.
Structure Maryland Statutes
Section 13-701 - When Return Not Filed or Tax Not Paid
Section 13-703 - False Returns
Section 13-704 - Fraudulent Failure to File Return
Section 13-705 - Frivolous Income Tax Return
Section 13-706 - Failure to Provide or Providing False Income Tax Withholding Statement
Section 13-706.1 - Failure to Provide or Providing False Withholding Reconciliation Report
Section 13-708 - Noncompliance With Notice and Demand
Section 13-709 - Noncompliance With Notice and Demand for Final Sales and Use Tax Assessment
Section 13-710 - Seizure of Illegally Manufactured Distilled Spirits or Mash
Section 13-711 - Failure to Keep Tobacco Tax Records
Section 13-712 - Evasion of Boxing and Wrestling Tax
Section 13-714 - Waiver of Penalty
Section 13-715 - Tax Preparers -- Failure to Sign or Provide Identification Numbers; Injunctions
Section 13-716 - Penalty for Underpayment; Calculations
Section 13-717 - Penalty for Violation of 10-824 of This Article