§ 13–706
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-706 (2026)
Title 13. Procedure
Subtitle 7. Penalties
§ 13–706LinkCopy Citation
If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:
(1)
fails to provide a required withholding statement; or
(2)
provides a false withholding statement.