There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 13-711 - Failure to keep tobacco tax records
MD Tax-Gen Code § 13-711 (2013) What's This?
§13-711.
If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
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