Md. Code, Tax - General § 13-706

Md. Code, Tax - General § 13-706
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-706&enactments=falseFetched: 10/17/2026

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