Md. Code, Tax - General § 13-709
This is the official text of Md. Code, Tax - General § 13-709, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–709.
Official statutory text
(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.
(b) The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.
(b) The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.
Status: in_force · Read it on the official government site
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