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

§ 13-704

Maryland·Article gtg Tax - General·Title 13
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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