§ 14–705
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-705 (2026)
Title 14. Procedure
Subtitle 7. Additions to Tax and Assessable Penalties
§ 14–705LinkCopy Citation
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.