# § 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.

## § 17.1-4 Interest and civil penalties.

Balt., Md., Code art. 28, § 17.1-4 (2026)

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*