2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
- § 13-701. When return not filed or tax not paid
- § 13-702. Underestimation of financial institution franchise, income, or public service company franchise tax
- § 13-703. False returns
- § 13-704. Fraudulent failure to file return
- § 13-705. Frivolous income tax return
- § 13-706. Failure to provide or providing false income tax withholding statement
- § 13-706.1. Failure to provide or providing false withholding reconciliation report.
- § 13-707. License revocation for failure to withhold and pay income tax or failure to file return and pay motor carrier tax, or failure to pay tax, fee, penalty, or interest assessment of Motor Vehicle Administration
- § 13-708. Noncompliance with notice and demand
- § 13-709. Noncompliance with notice and demand for final sales and use tax assessment
- § 13-710. Seizure of illegally manufactured distilled spirits or mash
- § 13-711. Failure to keep tobacco tax records
- § 13-712. Evasion of boxing and wrestling tax
- § 13-713. Payment of financial institution franchise tax, income tax, etc., by dishonored checks
- § 13-714. Waiver of penalty
- § 13-715. Tax preparers -- Failure to sign or provide identification numbers; injunctions.
- § 13-716. Penalty for underpayment; calculations.
- § 13-717. Penalty for violation of § 10-824 of this article
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