§ 17.1-4 Interest and civil penalties.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 17.1-4 (2026)
§ 17.1-4 Interest and civil penalties.LinkCopy Citation
In the event that the tax levied and imposed under this subtitle is not paid as required by this subtitle, the person and/or other legal entity liable for the payment of that tax shall be assessed by the Director of Finance for:
(1)
the amount of the tax due;
(2)
interest at the rate of ½% for each month or fraction of a month, accounting from the date when such written instrument was received for recordation; and
(3)
a penalty of 10% of the tax due.
History: Ord. 18-215