Maryland Statutes
Title 13 - Procedure
Subtitle 7 - Penalties

Section 13-701 - When Return Not Filed or Tax Not Paid - (a) Except as otherwise provided in this subtitle, if a...

Section 13-702 - Underestimation of Financial Institution Franchise, Income, or Public Service Company Franchise Tax - (a) Except as provided in subsections (b) and (c) of...

Section 13-703 - False Returns - (a) If, with the intent to evade the payment of...

Section 13-704 - Fraudulent Failure to File Return - If, with the intent to evade the payment of tax,...

Section 13-705 - Frivolous Income Tax Return - (a) The Comptroller shall assess a penalty not exceeding $500...

Section 13-706 - Failure to Provide or Providing False Income Tax Withholding Statement - If a person is required to provide an income tax...

Section 13-706.1 - Failure to Provide or Providing False Withholding Reconciliation Report - If a person is required to provide an annual withholding...

Section 13-707 - License Revocation for Failure to Withhold and Pay Income Tax or Failure to File Return and Pay Motor Carrier Tax, or Failure to Pay Tax, Fee, Penalty, or Interest Assessment of Motor Vehicle Administration - (a) If an employer or payor, as defined in §...

Section 13-708 - Noncompliance With Notice and Demand - (a) If, within the period required in a notice and...

Section 13-709 - Noncompliance With Notice and Demand for Final Sales and Use Tax Assessment - (a) If, within 10 days after receipt of a notice...

Section 13-710 - Seizure of Illegally Manufactured Distilled Spirits or Mash - If the Comptroller or any police officer seizes distilled spirits...

Section 13-711 - Failure to Keep Tobacco Tax Records - If a person willfully fails to keep any record required...

Section 13-712 - Evasion of Boxing and Wrestling Tax - If, with the intent to evade the boxing and wrestling...

Section 13-713 - Payment of Financial Institution Franchise Tax, Income Tax, etc., by Dishonored Checks - (a) If a person pays a tax, interest, or penalties...

Section 13-714 - Waiver of Penalty - For reasonable cause, a tax collector may waive a penalty...

Section 13-715 - Tax Preparers -- Failure to Sign or Provide Identification Numbers; Injunctions - (a) (1) Subject to the provisions of paragraph (2) of...

Section 13-716 - Penalty for Underpayment; Calculations - (a) The Comptroller shall assess a penalty of 25% of...

Section 13-717 - Penalty for Violation of 10-824 of This Article - (a) An income tax return preparer who is subject to...