# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 7. Additions to Tax and Assessable Penalties

#### Section 14-705

If an escaped property assessment of personal property is made under Sec. 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.

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