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2024 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
Section 13-706 - Failure to Provide or Providing False Income Tax Withholding Statement
Universal Citation:
MD Tax - General Code § 13-706 (2024)
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If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:
(1) fails to provide a required withholding statement; or
(2) provides a false withholding statement.
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