§ 13-711. Failure to keep tobacco tax records.
If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
[An. Code 1957, art. 81, § 453; 1988, ch. 2, § 1; 1989, ch. 5, § 1.]
§ 13-711. Failure to keep tobacco tax records.
If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
[An. Code 1957, art. 81, § 453; 1988, ch. 2, § 1; 1989, ch. 5, § 1.]
§ 13-711. Failure to keep tobacco tax records.
If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
[An. Code 1957, art. 81, § 453; 1988, ch. 2, § 1; 1989, ch. 5, § 1.]
