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§ 13-706.1. Failure to provide or providing false annual withholding reconciliation report

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2017

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
Effective: July 1, 2017
MD Code, Tax - General, § 13-706.1
§ 13-706.1. Failure to provide or providing false annual withholding reconciliation report
If a person is required to provide an annual withholding reconciliation report under § 10-911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:
(1) fails to provide a required annual withholding reconciliation report; or
(2) provides a false annual withholding reconciliation report.

Credits

Added by Acts 2017, c. 379, § 1, eff. July 1, 2017.
MD Code, Tax - General, § 13-706.1, MD TAX GENERAL § 13-706.1
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.
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