# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 7. Penalties

#### Section 13-706

If a person is required to provide an income tax withholding statement under Sec. 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.

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