§ 13–701
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-701 (2026)
Title 13. Procedure
Subtitle 7. Penalties
§ 13–701LinkCopy Citation
(a)
Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax.
(b)
(1)
If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax.
(2)
If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $25.
(c)
The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under § 13-601(c) of this title.