{"data":{"id":"us-md/md.-code-tax-general-13-711","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–711","heading":"","body":"If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-711","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"95b58c09d3b04385cfa8f25621a4feb9452788ecac18f5c9b316f6c523e7248a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-710","next":"us-md/md.-code-tax-general-13-712"},"notice":"GroundRules: Original legal text. Not legal advice."}