2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-701. When return not filed or tax not paid
(a) In general. -- Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax.
(b) Exceptions. --
(1) If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax.
(2) If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $ 25.
(c) When penalty assessable on inheritance tax. -- The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under ยง 13-601(c) of this title.