§ 13-709
70 words·~1 min read·
/md/tax-general/13-709A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–709.
(a)If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.
(b)The penalty under subsection
(a)of this section is in addition to the penalty provided under § 13-701 of this subtitle.