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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-706.1. Failure to provide or providing false withholding reconciliation report.
Universal Citation: MD Tax-Gen Code § 13-706.1 (2017)
- If a person is required to provide an annual withholding reconciliation report under ยง 10-911 of this article, the Comptroller shall assess a penalty of $ 100 for each violation if the person willfully:
- (1) fails to provide a required annual withholding reconciliation report; or
- (2) provides a false annual withholding reconciliation report.
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