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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-711. Failure to keep tobacco tax records
Universal Citation: MD Tax-Gen Code § 13-711 (2017)
If a person willfully fails to keep any record required under ยง 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
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