Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-706
Maryland Statutes

§ 13-706

Maryland·Article gtg Tax - General·Title 13

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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Nearby Sections

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§ 13-1001
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