§ 13-708
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/md/tax-general/13-708A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–708.
(a)If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.
(b)A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.