§ 13-704
42 words·~1 min read·
/md/tax-general/13-704A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–704.
If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.