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Md. Code, Tax-Gen. § 13-706.1

Md. Code, Tax-Gen. § 13-706.1

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

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Md. Code, Tax-Gen. § 13-706.1, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790367
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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.