§ 13–706.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-706.1 (2026)
Title 13. Procedure
Subtitle 7. Penalties
§ 13–706.1LinkCopy Citation
If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:
(1)
fails to provide a required annual withholding reconciliation report; or
(2)
provides a false annual withholding reconciliation report.