1. (1) fails to provide a required withholding statement; or
2. (2) provides a false withholding statement.

If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 590, § 3.

Formerly Art. 81, § 312.