Md. Code, Tax - General § 13-704

Md. Code, Tax - General § 13-704
in effect
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If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-704&enactments=falseFetched: 10/17/2026

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