Section 14-701 – Tax Penalty Based on Total Tax Liability on Property

    A tax penalty is calculated on the total tax liability on property.

Section 14-702 – County or Municipal Corporation Penalty Authorized

    (a)    Except as otherwise provided in this section, the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may set, by law, a tax penalty against overdue county, municipal corporation, or taxing district total tax liability on property.     (b)    A tax penalty may be set only on […]

Section 14-703 – Tax Penalty — When Timely Payment Not Made

    If a person fails to pay property tax when required by this article, the person shall pay a tax penalty imposed under § 14-702 of this subtitle on the total tax liability on property for each month or fraction of a month from the date the property tax is required to be paid under Title […]

Section 14-704 – Tax Penalty — When Annual Report Not Submitted

    (a)    (1)    If the annual report is not submitted as required by § 11-101 of this article, the Department shall assess:             (i)    an initial tax penalty not exceeding 1/10 of 1% of the total county assessment in all counties where property is located; and             (ii)    an additional penalty of 2% of the initial tax penalty for each 30 days […]

Section 14-705 – Tax Penalty — When Inaccurately Reported Property Assessed

    If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.