WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 204
and the first clause of the second sentence of former
Art. 56, § 151A(d).

In subsection (a) of this section, the former
introductory phrase "[f]or purposes of this article,
Article 48A, § 61, Article 56, § 137, Article 62A, and
§ 9-119(d) of the State Government Article" is deleted
as unnecessary in light of the incorporation of Arts.
62A and 81 and Art. 56, § 137 into this article and
the cross-references to this section in Art. 48A, § 61
and SG § 9-119(d).

Former Article 81, § 348(b)(1), which specified the interest rate
for refunds, is deleted as surplusage.

Defined terms: "Comptroller" § 1-101
"Motor fuel tax" § 1-101

13-605. INTEREST NOT CHARGED ON PENALTY.

INTEREST MAY NOT BE ASSESSED ON A PENALTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentence of
former Art. 81, § 318(a).

The term "penalty" is substituted for the former
reference to "tax which is due as a penalty", for
clarity. As to penalties, see Subtitle 7 of this
title.

SUBTITLE 7. PENALTIES.

13-701. WHEN RETURN NOT FILED OR TAX NOT PAID.

(A)  IN GENERAL.

EXCEPT AS OTHERWISE PROVIDED IN THIS SUBTITLE, IF A PERSON
OR GOVERNMENTAL UNIT FAILS TO PAY A TAX WHEN DUE UNDER THIS
ARTICLE, THE TAX COLLECTOR SHALL ASSESS A PENALTY NOT EXCEEDING
10% OF THE UNPAID TAX.

(B)  EXCEPTIONS.

(1)  IF A PERSON FAILS TO FILE A RETURN AND PAY
FINANCIAL INSTITUTION FRANCHISE TAX OR INCOME TAX WHEN REQUIRED
UNDER THIS ARTICLE, THE TAX COLLECTOR SHALL ASSESS A PENALTY NOT
EXCEEDING 25% OF THE UNPAID TAX.

(2)  IF A PERSON FAILS TO FILE A RETURN AND PAY MOTOR
CARRIER TAX OR MOTOR FUEL TAX WHEN REQUIRED UNDER THIS ARTICLE,
THE COMPTROLLER SHALL ASSESS THE GREATER OF:

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