State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-7 > 13-717§ 13-717. Penalty for violation of § 10-824 of this article.
(a) Penalty.- An income tax return preparer who is subject to § 10-824 of this article and who fails to file a return as required in § 10-824 of this article shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and is not due to willful neglect.
(b) Limit.- The total amount of the penalties assessed under subsection (a) of this section may not exceed $500 for all returns filed by an income tax return preparer for any taxable year.
[2009, ch. 422.]
