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§ 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
Currentness
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.

Credits

Added by Acts 2009, c. 422, § 1, eff. July 1, 2009.
MD Code, Tax - General, § 13-717, MD TAX GENERAL § 13-717
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document