§ 13-706.1
53 words·~1 min read·
/md/tax-general/13-706-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–706.1.
If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:
(1)fails to provide a required annual withholding reconciliation report; or
(2)provides a false annual withholding reconciliation report.