1. (a) If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.
2. (b) A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1.

Formerly Art. 81, §§ 132, 344, 365, 399, 407.