(a) An income tax return preparer who is subject to § 10–824 of this article and who fails to file a return as required in § 10–824 of this article shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and is not due to willful neglect.
(b) The total amount of the penalties assessed under subsection (a) of this section may not exceed $500 for all returns filed by an income tax return preparer for any taxable year.
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