Failure to provide or providing false withholding reconciliation report.

  1. Law
  2. Maryland Code
  3. General
  4. Procedure
  5. Penalties
  6. Failure to provide or providing false withholding reconciliation report.

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    If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:

        (1)    fails to provide a required annual withholding reconciliation report; or

        (2)    provides a false annual withholding reconciliation report.


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