§ 13-701 When return not filed or tax not paid
§ 13-702 Underestimation of financial institution franchise, income, or public service company franchise tax
§ 13-703 False returns
§ 13-704 Fraudulent failure to file return
§ 13-705 Frivolous income tax return
§ 13-706 Failure to provide or providing false income tax withholding statement
§ 13-706.1 Failure to provide or providing false withholding reconciliation report
§ 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
§ 13-708 Noncompliance with notice and demand
§ 13-709 Noncompliance with notice and demand for final sales and use tax assessment
§ 13-710 Seizure of illegally manufactured distilled spirits or mash
§ 13-711 Failure to keep tobacco tax records
§ 13-712 Evasion of boxing and wrestling tax
§ 13-713 Payment of financial institution franchise tax, income tax, etc., by dishonored checks
§ 13-714 Waiver of penalty
§ 13-715 Tax preparers – Failure to sign or provide identification numbers; injunctions
§ 13-716 Penalty for underpayment; calculations
§ 13-717 Penalty for violation of 10-824 of this article
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Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 7 - Penalties

  • Arrest: Taking physical custody of a person by lawful authority.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See