§ 25-7 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, § 25-7 (2026)

If a person fails to pay the tax imposed by this Part 1 when due, the person must pay to the Director of Finance, in addition to the tax due:

(1)

interest at the rate of 1% for each month or part of a month that the tax is overdue; and

(2)

a penalty of 10% of the amount of the tax due.

History: Ord. 04-726