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Maryland Code, Tax-General § 13-704

Current as of January 01, 2025 | Updated by Findlaw Staff

If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-704 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-704/

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