Maryland Tax - General Section 13-705

      (a)      The Comptroller shall assess a penalty not exceeding $500 if:

            (1)      an individual, as defined under § 10-101 of this article, files what purports to be an income tax return, but which:

                  (i)      does not contain information on which the substantial correctness of the tax may be determined; or

                  (ii)      contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and

            (2)      the conduct of the individual is due to:

                  (i)      a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10; or

                  (ii)      a position that is frivolous because the position:

                        1.      has no basis in law or fact;

                        2.      is patently unlawful; and

                        3.      does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.

      (b)      The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13-701 of this subtitle.