Md. Code, Ins. § 6-304
Current with changes from the 2024 Legislative Session, chs. 2-121
All taxes imposed by this subtitle that are not paid within 30 days after the Commissioner issues the notice of the amount due are subject to a penalty of 5% and interest at the rate determined under § 13-604 of the Tax - General Article for each month after the date of the notice that the tax was due.
Md. Code, IN § 6-304