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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-708. Noncompliance with notice and demand
Universal Citation: MD Tax-Gen Code § 13-708 (2018)
(a) In general. -- If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.
(b) Additional penalty. -- A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.
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