1. (a) If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.
2. (b) The penalty under subsection (a) of 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, §§ 345, 365, 399.