Subtitle 7—Penalties
- MD Tax General T. 13, Subt. 7, Refs & Annos
- § 13–701. Assessment of Penalty for Failure to Pay Tax or File Return
- § 13–702. Underestimation of Tax
- § 13–703. Fraudulent Returns
- § 13–704. Fraudulent Failure to File Return
- § 13–705. Frivolous Income Tax Returns
- § 13–706. Failure to Provide or Providing False Withholding Statement
- § 13–706.1. Failure to Provide or Providing False Annual Withholding Reconciliation Report
- § 13–707. Penalties for Failure to Withhold and Pay Tax
- § 13–708. Noncompliance with Notice and Demand for Return
- § 13–709. Noncompliance with Notice and Demand for Payment of Sales and Use Tax
- § 13–710. Seizure of Illegally Manufactured Distilled Spirits or Mash
- § 13–711. Willful Failure to Keep Records
- § 13–712. Intentional Evasion of Boxing and Wrestling Tax
- § 13–713. Assessment for Dishonored Checks
- § 13–714. Waiver of Penalties
- § 13–715. Income Tax Return Preparers
- § 13–716. Substantial Estate Tax Valuation Understatement
- § 13–717. Penalties for Failure to File Electronic Return