Penalties

  1. Law
  2. Maryland Code
  3. General
  4. Procedure
  5. Penalties

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Section
13-701

When return not filed or tax not paid

Section
13-702

Underestimation of financial institution franchise, income, or public service company franchise tax

Section
13-703

False returns

Section
13-704

Fraudulent failure to file return

Section
13-705

Frivolous income tax return

Section
13-706

Failure to provide or providing false income tax withholding statement

Section
13-706.1

Failure to provide or providing false withholding reconciliation report.

Section
13-707

License revocation for failure to withhold and pay income tax or failure to file return and pay motor carrier tax, or failure to pay tax, fee, penalty, or interest assessment of Motor Vehicle Administration

Section
13-708

Noncompliance with notice and demand

Section
13-709

Noncompliance with notice and demand for final sales and use tax assessment

Section
13-710

Seizure of illegally manufactured distilled spirits or mash

Section
13-711

Failure to keep tobacco tax records

Section
13-712

Evasion of boxing and wrestling tax

Section
13-713

Payment of financial institution franchise tax, income tax, etc., by dishonored checks

Section
13-714

Waiver of penalty

Section
13-715

Tax preparers -- Failure to sign or provide identification numbers; injunctions.

Section
13-716

Penalty for underpayment; calculations.

Section
13-717

Penalty for violation of Section 10-824 of this article