Section 13-816 – Initiation of Action; Compromise of Claim
(a) If a tax under this article is not paid when due, the Governor, tax collector, or Treasurer shall ask a qualified attorney who is a regular salaried employee of the Comptroller or the Attorney General to bring an action against the person responsible to pay the tax, unless a lien on real property under Part […]
Section 13-817 – Attachment
(a) In an action under § 13-816 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules. (b) The plaintiff in the action is not required to file an attachment bond.
Section 13-701 – When Return Not Filed or Tax Not Paid
(a) 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) (1) If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required […]
Section 13-716 – Penalty for Underpayment; Calculations
(a) The Comptroller shall assess a penalty of 25% of the amount of the underpayment of tax which is attributable to any substantial estate tax valuation understatement. (b) For purposes of this section, there is a substantial estate tax valuation understatement if the value of any property claimed, or that should have been claimed, on any return […]
Section 13-702 – Underestimation of Financial Institution Franchise, Income, or Public Service Company Franchise Tax
(a) Except as provided in subsections (b) and (c) of this section, a tax collector shall assess a penalty not exceeding 25% of the amount underestimated, if a person who is required to estimate and pay digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax, or income tax under § 7.5–301, […]
Section 13-717 – Penalty for Violation of 10-824 of This Article
(a) An income tax return preparer who is subject to § 10–824 of this article and who fails to file a return as required in § 10–824 of this article shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and is not due to […]
Section 13-703 – False Returns
(a) If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the tax due. (b) If, with the intent to evade the payment of tax, a person hired to […]
Section 13-801 – Priority of Unpaid Taxes
(a) Unpaid tax, interest, and penalties shall be first paid and satisfied from the proceeds of a sale of any property of a person liable for the tax. (b) Notwithstanding subsection (a) of this section, a claim of a tax collector for unpaid tax, interest, and penalties shall be subordinate: (1) to the claim of any purchaser, holder […]
Section 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.
Section 13-802 – Failure to Give Notice of or Unlawful Transfer in Bulk Sale
If the transferee or auctioneer in a bulk transfer fails to file the notice required in § 11-505 of this article or to retain consideration in an amount equal to the claim of the Comptroller for unpaid sales and use tax: (1) any consideration in the bulk transfer is subject to a first priority right and […]