A tax penalty is calculated on the total tax liability on property.
Structure Maryland Statutes
Subtitle 7 - Additions to Tax and Assessable Penalties
Section 14-701 - Tax Penalty Based on Total Tax Liability on Property
Section 14-702 - County or Municipal Corporation Penalty Authorized
Section 14-703 - Tax Penalty -- When Timely Payment Not Made
Section 14-704 - Tax Penalty -- When Annual Report Not Submitted
Section 14-705 - Tax Penalty -- When Inaccurately Reported Property Assessed