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§ 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
Currentness
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 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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