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§ 13-701. Assessment of penalty for failure to pay tax or file return

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2016

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
Effective: July 1, 2016
MD Code, Tax - General, § 13-701
§ 13-701. Assessment of penalty for failure to pay tax or file return
In general
(a) Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax.
Alcoholic beverage tax, financial institution franchise tax, tobacco tax, motor carrier tax, and motor fuel tax
(b)(1) If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax.
(2) If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $25.
Inheritance tax
(c) The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under § 13-601(c) of this title.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1; Acts 1989, c. 89; Acts 2009, c. 353, § 1, eff. Oct. 1, 2009; Acts 2016, c. 642, § 1, eff. July 1, 2016.
Formerly Art. 56, §§ 137, 156; Art. 81, §§ 318, 320, 428, 453, 455, 473.
MD Code, Tax - General, § 13-701, MD TAX GENERAL § 13-701
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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