# § 28-6 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.

## § 28-6 Interest and civil penalties.

Balt., Md., Code art. 28, § 28-6 (2026)

All taxes upon controlled substances which are not paid within 15 days following the due date shall be overdue, and from and after that date they shall bear, until paid:

(1) interest at the rate of 2.5% for each month and fraction thereof; and

(2) penalty at the rate of 2.5% for each month and fraction thereof.

*History: Ord. 86-687*