{"data":{"id":"us-md/md.-code-tax-general-13-706","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–706","heading":"","body":"If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:\n(1) fails to provide a required withholding statement; or\n(2) provides a false withholding statement.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-706","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"9edbb1c645f3dbc18d412ae8f2ce649e9e26a152964f796a30f0ce4404555676","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-705","next":"us-md/md.-code-tax-general-13-706.1"},"notice":"GroundRules: Original legal text. Not legal advice."}