Md. Code, Tax-Gen. § 13-706

Current with changes from the 2024 Legislative Session

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.

Md. Code, TG § 13-706