§ 13-706. Failure to provide or providing false income tax withholding statement

MD Tax-Gen Code § 13-706 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:

(1)    fails to provide a required withholding statement; or

(2)    provides a false withholding statement.