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 […]
Section 13-710 – Seizure of Illegally Manufactured Distilled Spirits or Mash
If the Comptroller or any police officer seizes distilled spirits or mash in connection with an arrest of a person for the unlawful manufacture of distilled spirits in the State, on conviction of the person, the Comptroller shall assess a penalty of $5 for each 100 proof gallon on: (1) all distilled spirits seized; or (2) the […]
Section 13-711 – Failure to Keep Tobacco Tax Records
If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
Section 13-712 – Evasion of Boxing and Wrestling Tax
If, with the intent to evade the boxing and wrestling tax, a person sells a program or other item instead of an admission ticket, the person shall forfeit any license granted to the person under Title 4, Subtitle 3 of the Business Regulation Article.