<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-709" title_number="13" title_name="Procedure" subtitle_number="7" subtitle_name="Penalties">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.</text>
  </level>
</section>
