Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-708
Maryland Statutes

§ 13-708

Maryland § 13-708
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-708 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 § 13-708 (2026).

Text

(a)If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.
(b)A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.

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Bluebook (online)
Maryland § 13-708, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-708.