{"data":{"id":"us-md/md.-code-tax-general-13-708","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–708","heading":"","body":"(a) If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.\n(b) A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-708","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"bb482b681c05e3a16ae348b1bc16fdd2e16341e3fa40f08498513eef529fa53d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-707","next":"us-md/md.-code-tax-general-13-709"},"notice":"GroundRules: Original legal text. Not legal advice."}