Md. Code, Tax-Prop. § 14-870
Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049
A penalty assessed against a person under § 14-704 of this title shall be added to any State tax that is assessed by the Department against the person. The Comptroller may collect the penalty from the person in the same manner as taxes are collected under this subtitle.
Md. Code, TP § 14-870