Maryland Statutes
§ 13-709
Maryland § 13-709
This text of Maryland § 13-709 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 § 13-709 (2026).
Text
(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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Bluebook (online)
Maryland § 13-709, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-709.