Section 13-713 – Payment of Financial Institution Franchise Tax, Income Tax, etc., by Dishonored Checks
(a) If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person. (b) An assessment under subsection (a) of this section that is not paid within 25 days […]
Section 13-714 – Waiver of Penalty
For reasonable cause, a tax collector may waive a penalty under this subtitle.
Section 13-715 – Tax Preparers — Failure to Sign or Provide Identification Numbers; Injunctions
(a) (1) Subject to the provisions of paragraph (2) of this subsection, any person who is an income tax return preparer with respect to any return or claim for refund, who is required under § 10-804(b)(2) of this article to sign the return or claim for refund, and who fails to comply with that requirement with respect […]
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 13-704 – 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 13-705 – 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 […]