Section 13-705 - Frivolous income tax return. - Maryland Statutes

§ 13-705. Frivolous income tax return.
 

(a)  Penalty.- The Comptroller shall assess a penalty not exceeding $500 if: 

(1) an individual, as defined under § 10-101 of this article, files what purports to be an income tax return, but which: 

(i) does not contain information on which the substantial correctness of the tax may be determined; or 

(ii) contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and 

(2) the conduct of the individual is due to: 

(i) a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or 

(ii) a position that is frivolous because the position: 

1. has no basis in law or fact; 

2. is patently unlawful; and 

3. does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error. 

(b)  Additional to other penalty.- The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13-701 of this subtitle. 
 

[An. Code 1957, art. 81, § 318; 1988, ch. 2, § 1; 2010, ch. 72, § 5.]