Md. Code Ann., Tax-Gen. § 13-711
Willful failure to keep records
Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1.State of Maryland
If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1.
Formerly Art. 81, § 453.