§ 32-6 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.
Balt., Md., Code art. 28, § 32-6 (2026)
§ 32-6 Interest and civil penalties.LinkCopy Citation
(a)Failure to remit surcharge.
If a person fails to remit the surcharge imposed by this subtitle when due, the person must pay the Director, in addition to the surcharge due:
(1)
interest at the rate of 1% for each month or fraction of a month that the surcharge is overdue; and
(2)
a penalty of 10% of the amount of the surcharge due.
(b)Failure to file reports; maintain records.
If a person fails to submit the remittance reports or fails to keep suitable records as required by <cite data-path="|28|§32-4">§ 32-4 of this subtitle</cite>, the person must pay the Director, in addition to the surcharge, a penalty of $1,000 for each month that reports are not submitted or for each month that suitable records are not kept.
History: Ord. 20-337