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2013 Maryland Code
TAX - GENERAL
§ 13-709 - Noncompliance with notice and demand for final sales and use tax assessment
MD Tax-Gen Code § 13-709 (2013) What's This?
§13-709.
(a) If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.
(b) The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.
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