§ 13–705

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-705 (2026)

Title 13. Procedure

Subtitle 7. Penalties

(a)

The Comptroller shall assess a penalty not exceeding $500 if:

(1)

an individual, as defined under § 10–101 of this article, files what purports to be an income tax return, but which:

(i)

does not contain information on which the substantial correctness of the tax may be determined; or

(ii)

contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and

(2)

the conduct of the individual is due to:

(i)

a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or

(ii)

a position that is frivolous because the position:

(1)

has no basis in law or fact;

(2)

is patently unlawful; and

(3)

does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.

(b)

The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13–701 of this subtitle.