Md. Code, Tax - General § 13-708

Md. Code, Tax - General § 13-708
in effect
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(a) 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) A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-708&enactments=falseFetched: 10/17/2026

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