Md. Code, Tax - General § 13-706.1

Md. Code, Tax - General § 13-706.1
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
§13–706.1. If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully: (1) fails to provide a required annual withholding reconciliation report; or (2) provides a false annual withholding reconciliation report.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-706.1&enactments=falseFetched: 10/17/2026

Starting a business in Maryland? Maryland LLC guide: costs and requirements