# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 7. Penalties

#### Section 13-709

(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 Sec. 13-701 of this subtitle.

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