Maryland · Through 2026-01-01

Md. Code, Tax - General § 13–711

Where this section sits in the code

Article - Tax - General

If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.

Collected 2026-09-14T20:01:18Z. Source file · JSON

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