Md. Code, Local Government § 20–426

(a) Except in Talbot County or Wicomico County, if a hotel fails to pay the

hotel rental tax to a county within 1 month after the payment is due under § 20–410

of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.

(b) If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico

County within 120 days after the payment is due under § 20–410 of this subtitle, the

hotel shall pay a tax penalty of 10% of the unpaid tax.