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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-704. Fraudulent failure to file return
Universal Citation: MD Tax-Gen Code § 13-704 (2018)
If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.
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