§ 27-7 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, § 27-7 (2026)

If a distributor fails to pay the tax imposed by this subtitle when due, the distributor must pay the Director, in addition to the tax due:

(1)

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

(2)

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

History: Ord. 99-388