{"data":{"id":"us-md/md.-code-tax-general-13-701","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–701","heading":"","body":"(a) Except as otherwise provided in this subtitle, if a person or governmental unit fails to pay a tax when due under this article, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax.\n(b) (1) If a person fails to pay alcoholic beverage tax, financial institution franchise tax, or tobacco tax when required under this article, the tax collector shall assess a penalty not exceeding 25% of the unpaid tax.\n(2) If a person fails to file a motor carrier tax return or motor fuel tax return when required under this article, the Comptroller shall assess a penalty not exceeding $25.\n(c) The penalty under subsection (a) of this section may be assessed for unpaid inheritance tax at or after the time allowed for the assessment of interest under § 13-601(c) of this title.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-701","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"87dcfb490907ef51a60be6d8864b24caeb6b988588d2760962f23edf9745930b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-606","next":"us-md/md.-code-tax-general-13-702"},"notice":"GroundRules: Original legal text. Not legal advice."}