Section 13-704 - Fraudulent failure to file return. - Maryland Statutes

§ 13-704. Fraudulent failure to file return.
 

If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax. 
 

[An. Code 1957, art. 56, §§ 137, 156; art. 81, §§ 344, 365, 407; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1.]