1. (a) The Comptroller shall assess a penalty not exceeding $500 if:

   1. (1) an individual, as defined under § 10-101 of this article, files what purports to be an income tax return, but which:

      1. (i) does not contain information on which the substantial correctness of the tax may be determined; or
      2. (ii) contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and

   2. (2) the conduct of the individual is due to:

      1. (i) a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or

      2. (ii) a position that is frivolous because the position:

         1. 1. has no basis in law or fact;
         2. 2. is patently unlawful; and
         3. 3. does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.
2. (b) The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13-701 of this subtitle.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2010, c. 72, § 5, eff. April 13, 2010.

Formerly Art. 81, § 318.