§ 13-705
163 words·~1 min read·
/md/tax-general/13-705A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–705.
(a)The Comptroller shall assess a penalty not exceeding $500 if:
(1)an individual, as defined under § 10–101 of this article, files what purports to be an income tax return, but which:
(i)does not contain information on which the substantial correctness of the tax may be determined; or
(ii)contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and
(2)the conduct of the individual is due to:
(i)a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or
(ii)a position that is frivolous because the position:
1. has no basis in law or fact;
2. is patently unlawful; and
3. does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.
(b)The penalty under subsection
(a)of this section is in addition to any penalty assessed under § 13–701 of this subtitle.