{"data":{"id":"us-md/md.-code-tax-general-13-706.1","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–706.1","heading":"","body":"If a person is required to provide an annual withholding reconciliation report under § 10–911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:\n(1) fails to provide a required annual withholding reconciliation report; or\n(2) provides a false annual withholding reconciliation report.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-706.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"f274774b6dc27caa8b43e21ff22c40d4cabf0fedc027d30017af83724b640fae","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-706","next":"us-md/md.-code-tax-general-13-707"},"notice":"GroundRules: Original legal text. Not legal advice."}