1. (a) Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax.

2. (b)

   1. (1) If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax.
   2. (2) If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $25.
3. (c) The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under § 13-601(c) of this title.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1; Acts 1989, c. 89; Acts 2009, c. 353, § 1, eff. Oct. 1, 2009; Acts 2016, c. 642, § 1, eff. July 1, 2016; Acts 2025, c. 734, § 1, eff. July 1, 2025; Acts 2025, c. 735, § 1, eff. July 1, 2025.

Formerly Art. 56, §§ 137, 156; Art. 81, §§ 318, 320, 428, 453, 455, 473.