A penalty assessed against a person under § 14-704 of this title shall be added to any State tax that is assessed by the Department against the person. The Comptroller may collect the penalty from the person in the same manner as taxes are collected under this subtitle.
Structure Maryland Statutes
Part IV - Actions to Collect Tax
Section 14-864 - Action to Collect Tax -- in General
Section 14-865 - Duty to Request Action
Section 14-866 - Duty to Initiate Action; Compromise of Claim
Section 14-867 - Attachment Authorized; Attachment Bond
Section 14-868 - Naming of Plaintiff
Section 14-869 - Judicial Proceeding Generally
Section 14-870 - Collection of Penalty Assessed Under 14-704