§ 13–709
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-709 (2026)
Title 13. Procedure
Subtitle 7. Penalties
§ 13–709LinkCopy Citation
(a)
If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.
(b)
The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.