§ 13-704. Fraudulent failure to file return
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-704
§ 13-704. Fraudulent failure to file return
If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1.
Formerly Art. 56, §§ 137, 156; Art. 81, §§ 344, 365, 407.
MD Code, Tax - General, § 13-704, MD TAX GENERAL § 13-704
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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