Md. Code, Tax - General § 13-709

Md. Code, Tax - General § 13-709
in effect
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(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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-709&enactments=falseFetched: 10/17/2026

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