(a) The Comptroller shall assess a penalty not exceeding $500 if:
(1) an individual, as defined under § 10-101 of this article, files what purports to be an income tax return, but which:
(i) does not contain information on which the substantial correctness of the tax may be determined; or
(ii) contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and
(2) the conduct of the individual is due to:
(i) a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or
(ii) a position that is frivolous because the position:
1. has no basis in law or fact;
2. is patently unlawful; and
3. does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.
(b) The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13-701 of this subtitle.
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