Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-709
Maryland Statutes

§ 13-709

Maryland·Article gtg Tax - General·Title 13
(a)If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.
(b)The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.

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Nearby Sections

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§ 13-1001
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§ 13-1002
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§ 13-1003
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§ 13-101
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§ 13-1012
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§ 13-1015
§ 13-1015
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