# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 8. Collection

#### Section 14-870

A penalty assessed against a person under Sec. 14-704 of this title shall be added to any State tax that is assessed by the Department against the person. The Comptroller may collect the penalty from the person in the same manner as taxes are collected under this subtitle.

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