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Md. Code, Tax-Gen. § 13-706

Md. Code, Tax-Gen. § 13-706

Maryland · Maryland Code, Tax - General · Status: effective

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Md. Code, Tax-Gen. § 13-706, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790366
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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.