Assessment of interest, penalty, or collection fee

  1. Law
  2. Maryland Code
  3. General
  4. Procedure
  5. Assessments
  6. Assessment of interest, penalty, or collection fee

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    (a)    Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax.

    (b)    For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.


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