Md. Code, Tax - General § 13-711

Md. Code, Tax - General § 13-711
in effect
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If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-711&enactments=falseFetched: 10/17/2026

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