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§ 13-709. Noncompliance with notice and demand for payment of sales and use tax

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, § 13-709
§ 13-709. Noncompliance with notice and demand for payment of sales and use tax
In general
(a) If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.
Additional penalty
(b) The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.

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. 81, §§ 345, 365, 399.
MD Code, Tax - General, § 13-709, MD TAX GENERAL § 13-709
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.
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