{"data":{"id":"us-md/md.-code-tax-general-13-704","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–704","heading":"","body":"If, with the intent to evade the payment of tax, a person or governmental unit fails to file a tax return when required under this article, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-704","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"cf0dc50055508ce1d5e463fcc98c7d1eaf44be17da9abae544752d64f0771bed","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-703","next":"us-md/md.-code-tax-general-13-705"},"notice":"GroundRules: Original legal text. Not legal advice."}