{"data":{"id":"us-md/md.-code-tax-general-13-705","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–705","heading":"","body":"(a) The Comptroller shall assess a penalty not exceeding $500 if:\n(1) an individual, as defined under § 10–101 of this article, files what purports to be an income tax return, but which:\n(i) does not contain information on which the substantial correctness of the tax may be determined; or\n(ii) contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and\n(2) the conduct of the individual is due to:\n(i) a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or\n(ii) a position that is frivolous because the position:\n1. has no basis in law or fact;\n2. is patently unlawful; and\n3. does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.\n(b) The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13–701 of this subtitle.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-705","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"afd8cb133a18aa522741d116acdb14c7ca0db74bef5c9e5aed23384204622e4f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-704","next":"us-md/md.-code-tax-general-13-706"},"notice":"GroundRules: Original legal text. Not legal advice."}