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§ 13-705. Frivolous income tax return

MD Tax-Gen Code § 13-705 (2019) (N/A)
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(a)    The Comptroller shall assess a penalty not exceeding $500 if:

(1)    an individual, as defined under § 10–101 of this article, files what purports to be an income tax return, but which:

(i)    does not contain information on which the substantial correctness of the tax may be determined; or

(ii)    contains information that, on its face, indicates the tax reported on the return is substantially incorrect; and

(2)    the conduct of the individual is due to:

(i)    a desire, apparent on the face of the return, to delay or impede the administration of the provisions of Title 10 of this article; or

(ii)    a position that is frivolous because the position:

1.    has no basis in law or fact;

2.    is patently unlawful; and

3.    does not involve a legitimate dispute or reflect an inadvertent mathematical or clerical error.

(b)    The penalty under subsection (a) of this section is in addition to any penalty assessed under § 13–701 of this subtitle.

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