Maryland Statutes
§ 13-706
Maryland § 13-706
This text of Maryland § 13-706 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 § 13-706 (2026).
Text
If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:
(1)fails to provide a required withholding statement; or
(2)provides a false withholding statement.
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Bluebook (online)
Maryland § 13-706, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-706.