Section 13-701 - When return not filed or tax not paid. - Maryland Statutes

§ 13-701. When return not filed or tax not paid.
 

(a)  In general.- Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax. 

(b)  Exceptions.-  

(1) If a person fails to pay alcoholic beverage tax, financial institution franchise tax, income tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax. 

(2) If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $25. 

(c)  When penalty assessable on inheritance tax.- The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under § 13-601 (c) of this title. 
 

[An. Code 1957, art. 56, §§ 137, 156; art. 81, §§ 318, 320, 428, 453, 455, 473; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1; 1989, ch. 89; 2009, ch. 353.]