Interest and civil penalties.
Baltimore City Code, Article 28, § 25-7
in effect§ 25-7. Interest and civil penalties.
If a person fails to pay the tax imposed by this Part 1 when due, the person must pay to the Director of Finance, in addition to the tax due:
(1) interest at the rate of 1% for each month or part of a month that the tax is overdue; and
(2) a penalty of 10% of the amount of the tax due.
(Ord. 04-726.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/25-7Fetched: 10/25/2026