# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 7. Penalties

#### Section 13-705

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

  (1) an individual, as defined under Sec. 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 Sec. 13-701 of this subtitle.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)