§ 13-709. Noncompliance with notice and demand for final sales and use tax assessment

MD Tax-Gen Code § 13-709 (2019) (N/A)
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(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.

(b)    The penalty under subsection (a) of this section is in addition to the penalty provided under § 13-701 of this subtitle.