# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 7. Penalties

#### Section 13-711

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

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