# § 11-8 Interest and penalties.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

## § 11-8 Interest and penalties.

Balt., Md., Code art. 23, § 11-8 (2026)

Whenever any person required to pay a surcharge hereunder fails to collect and/or remit to the Director of Finance the surcharge imposed by this subtitle within the time limited therefor, that person shall be assessed by the Director of Finance:

(1) the amount of the surcharge due;

(2) interest at the rate of 1% per month or any fraction thereof; and

(3) a penalty of 10% of the surcharge due.

*History: Ord. 91-757*