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.