A tax penalty is calculated on the total tax liability on property.

Except as otherwise provided in this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, a tax penalty against overdue county, municipal corporation, or taxing district total tax liability on property. A tax penalty may be set only on overdue county, municipal corporation, or taxing district total tax liability on property imposed: under § 10-102 or § 10-210 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before June 30 for the succeeding taxable year; under § 10-103 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before December 31 for the succeeding taxable year; under § 10-104 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before September 30 for the succeeding taxable year; or under § 10-105 of this article, if the Mayor and City Council of Baltimore City or the governing body of the county or of the municipal corporation sets, by law, the tax penalty rate on or before March 30 for the succeeding taxable year. The governing body of Montgomery County or of Prince George’s County may not charge tax penalties under this subtitle on unpaid county property tax deferred under § 10-201 or § 10-202 of this article before the deferral period expires. The governing body of Calvert County or of St. Mary’s County may set, by law: a tax penalty rate for overdue tax on commercial property; and a separate tax penalty rate for overdue tax on noncommercial property.

If a person fails to pay property tax when required by this article, the person shall pay a tax penalty imposed under § 14-702 of this subtitle on the total tax liability on property for each month or fraction of a month from the date the property tax is required to be paid under Title 10 of this article to the date the tax is paid.

If the annual report is not submitted as required by § 11-101 of this article, the Department shall assess: an initial tax penalty not exceeding 1/10 of 1% of the total county assessment in all counties where property is located; and an additional penalty of 2% of the initial tax penalty for each 30 days or fraction of a 30-day period that the report is not submitted. The initial penalty under paragraph (1) of this subsection may not be more than $500 or less than: $30 if 1 to 15 days late; $40 if 16 to 30 days late; or $50 if over 30 days late. The Department may abate or reduce the tax penalty under subsection (a) of this section when good cause is shown. The Department may extend the date for submitting the report until June 15 of the year in which the report is due if a person submits a request: electronically on or before April 15 of the year in which the report is due; or by paper document on or before March 15 of the year in which the report is due. Any extension request submitted by paper document must be accompanied by the fee specified in § 1-203 of the Corporations and Associations Article. Extensions are not accepted by facsimile.

If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.