§ 14-705
39 words·~1 min read·
/md/tax-property/14-705A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–705.
If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.