Plain Text Law

§ 13–711

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 13-711 (2026)
Title 13. Procedure
Subtitle 7. Penalties

§ 13–711Copy Citation

If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.