§ 13-711. Willful failure to keep records
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-711
§ 13-711. Willful failure to keep records
If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1.
Formerly Art. 81, § 453.
MD Code, Tax - General, § 13-711, MD TAX GENERAL § 13-711
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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