# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 7. Penalties

#### Section 13-706.1

If a person is required to provide an annual withholding reconciliation report under Sec. 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.

---

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