§ 13-706
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/md/tax-general/13-706A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–706.
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.