The Comptroller shall assess a penalty not exceeding $500 if: an individual, as defined under § 10–101 of this article, files what purports to be an income tax return, but which: does not contain information on which the substantial correctness of the tax may be determined; or contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and the conduct of the individual is due to: 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 a position that is frivolous because the position: has no basis in law or fact; is patently unlawful; and does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error. The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13–701 of this subtitle.