Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-704
Maryland Statutes

§ 13-704

Maryland § 13-704
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-704 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Md. Code Ann., Tax - General § 13-704 (2026).

Text

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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Bluebook (online)
Maryland § 13-704, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-704.