Md. Code, Tax-Gen. § 13-704

Current with changes from the 2024 Legislative Session

Section 13-704 - Fraudulent failure to file return

If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.

Md. Code, TG § 13-704