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 […]
Section 13-705 – Frivolous Income Tax Return
(a) 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 […]
Section 13-706 – Failure to Provide or Providing False Income Tax Withholding Statement
If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully: (1) fails to provide a required withholding statement; or (2) provides a false withholding statement.
Section 13-706.1 – Failure to Provide or Providing False Withholding Reconciliation Report
If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully: (1) fails to provide a required annual withholding reconciliation report; or (2) provides a false annual withholding reconciliation report.
Section 13-707 – License Revocation for Failure to Withhold and Pay Income Tax or Failure to File Return and Pay Motor Carrier Tax, or Failure to Pay Tax, Fee, Penalty, or Interest Assessment of Motor Vehicle Administration
(a) If an employer or payor, as defined in § 10-905 of this article, willfully fails to withhold or pay over the income tax as required in Title 10 of this article, the Comptroller may suspend or revoke any business license issued by the State to the employer or payor. (b) If a motor carrier fails to […]
Section 13-708 – Noncompliance With Notice and Demand
(a) If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title. (b) A penalty under this section is in addition […]
Section 13-709 – Noncompliance With Notice and Demand for Final Sales and Use Tax Assessment
(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 […]