§ 13-413
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/md/tax-general/13-413A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–413.
(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.