Ch. 125

LAWS OF MARYLAND

(2) INCLUDES:

(I)  THE COMPTROLLER;

(II)  THE DEPARTMENT OF ASSESSMENTS AND
TAXATION, WITH RESPECT TO THE FINANCIAL INSTITUTION TAX AND THE
SAVINGS BANKS AND BUILDING, SAVINGS AND LOAN ASSOCIATIONS TAX;

(III)  THE STATE ATHLETIC COMMISSION, WITH
RESPECT TO THE BOXING, WRESTLING AND SPARRING TAX; AND

(IV)  THE REGISTERS OF WILLS, WITH RESPECT TO:
l. THE INHERITANCE TAX; AND

2. THE TAX ON COMMISSIONS.

473.

(A) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, EXCEPT AS
OTHERWISE PROVIDED IN SUBSECTION (B) SUBSECTIONS (B) AND (C) OF
THIS SECTION, IF A PERSON FAILS TO PAY A TAX UNDER THIS SUBTITLE
WHEN DUE, THE PERSON SHALL PAY A PENALTY NOT EXCEEDING 10 PERCENT
OF THE UNPAID TAX.

(B) THE PENALTY UNDER SUBSECTION (A) OF THIS SECTION SHALL
BE ASSESSED IN ADDITION TO DOES NOT AFFECT ANY OTHER PENALTY FOR:

(1)  FAILING TO COLLECT OR WITHHOLD AND PAY OVER A
TAX;

(2)  FAILING TO FILE A RETURN DUE TO FRAUD;

(3)  FAILING TO FILE A RETURN REQUIRED IN A NOTICE AND
DEMAND FOR A RETURN;

(4)  FAILING TO PROVIDE AN INCOME TAX WITHHOLDING
STATEMENT OR PROVIDING A FALSE INCOME TAX WITHHOLDING STATEMENT;

(5)  FILING A FALSE RETURN;

(6)  FILING A FRIVOLOUS INCOME TAX RETURN; AND
(7) UNDERESTIMATING TAX.

(C)    THE PENALTY UNDER SUBSECTION (A) OF THIS SECTION MAY
BE ASSESSED FOR UNPAID INHERITANCE TAX AT THE TIME ALLOWED FOR

THE ASSESSMENT OF INTEREST UNDER §§ 15 2 AND 170 OF THIS ARTICLE.

(D)  FOR REASONABLE CAUSE SHOWN, THE TAX COLLECTOR MAY WAIVE
THE ASSESSMENT OF A PENALTY UNDER SUBSECTION (A) OF THIS SECTION.

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