Collections
Maryland Code

7

Penalties

State of Maryland

13-701Assessment of penalty for failure to pay tax or file return 13-702Underestimation of tax 13-703Fraudulent returns 13-704Fraudulent failure to file return 13-705Frivolous income tax returns 13-706Failure to provide or providing false withholding statement 13-706.1Failure to provide or providing false annual withholding reconciliation report 13-707Penalties for failure to withhold and pay tax 13-708Noncompliance with notice and demand for return 13-709Noncompliance with notice and demand for payment of sales and use tax 13-710Seizure of illegally manufactured distilled spirits or mash 13-711Willful failure to keep records 13-712Intentional evasion of boxing and wrestling tax 13-713Assessment for dishonored checks 13-714Waiver of penalties 13-715Income tax return preparers 13-716Substantial estate tax valuation understatement 13-717Penalties for failure to file electronic return