Home Table of Contents

§ 13-706. Failure to provide or providing false withholding statement

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
MD Code, Tax - General, § 13-706
§ 13-706. Failure to provide or providing false withholding statement
If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:
(1) fails to provide a required withholding statement; or
(2) provides a false withholding statement.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 590, § 3.
Formerly Art. 81, § 312.
MD Code, Tax - General, § 13-706, MD TAX GENERAL § 13-706
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document