Maryland Commercial Law Section 17-323

      (a)      Any person who fails to pay or deliver abandoned property to the Administrator as required by this title shall pay a penalty equal to 15 percent of the value of the property. If any person fails to file any report or refuses to deliver property to the Administrator as required by this title, the Administrator may bring an action in a court of appropriate jurisdiction to require the filing of the report and to enforce delivery of the property.

      (b)      Any person who willfully fails to render any report or perform any other duty required by this subtitle is subject to a fine of $100 for each day the report is withheld, but not more than $5,000.

      (c)      In addition to the provisions of subsection (a) of this section, any person who willfully refuses to pay or deliver abandoned property to the Administrator as required by this subtitle is subject to a fine of not less than $500 nor more than $5,000 or imprisonment for not more than six months or both.