{"data":{"id":"us-md/md.-code-tax-general-13-709","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–709","heading":"","body":"(a) If, within 10 days after receipt of a notice and demand for payment of a sales and use tax assessment that is final, a person or governmental unit fails to comply with the demand, the Comptroller shall assess a penalty of 25% of the unpaid assessment.\n(b) The penalty under subsection (a) of 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=13-709","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"2658fb9dca4273fb2caa24ae62d21cdd310df600967716d4d7cf50fbec5a7ae1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-708","next":"us-md/md.-code-tax-general-13-710"},"notice":"GroundRules: Original legal text. Not legal advice."}