Failure to provide or providing false income tax withholding statement

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

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    If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:

        (1)    fails to provide a required withholding statement; or

        (2)    provides a false withholding statement.


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