Home Table of Contents

§ 13-717. Penalties for failure to file electronic return

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2009

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
Effective: July 1, 2009
MD Code, Tax - General, § 13-717
§ 13-717. Penalties for failure to file electronic return
In general
(a) An income tax return preparer who is subject to § 10-824 of this article and who fails to file a return as required in § 10-824 of this article shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and is not due to willful neglect.
Limitation on penalty
(b) The total amount of the penalties assessed under subsection (a) of this section may not exceed $500 for all returns filed by an income tax return preparer for any taxable year.


Added by Acts 2009, c. 422, § 1, eff. July 1, 2009.
MD Code, Tax - General, § 13-717, MD TAX GENERAL § 13-717
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.
End of Document