State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-7 > 13-709§ 13-709. Noncompliance with notice and demand for final sales and use tax assessment.
(a) In general.- 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) Additional penalty.- The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.
[An. Code 1957, art. 81, §§ 345, 365, 399; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1.]
