Ch. 2

LAWS OF MARYLAND

(I)  THE PENALTY UNDER SUBSECTION (A) OF THIS
SECTION; AND

(II)  $10.

(3) IF A PERSON WILLFULLY FAILS TO PAY TOBACCO TAX
WHEN REQUIRED UNDER THIS ARTICLE, THE COMPTROLLER MAY ASSESS A
PENALTY NOT EXCEEDING 25% OF THE UNPAID TAX.

(C)  WHEN PENALTY ASSESSABLE ON INHERITANCE TAX.

THE PENALTY UNDER SUBSECTION (A) OF THIS SECTION MAY BE
ASSESSED FOR UNPAID INHERITANCE TAX AT OR AFTER THE TIME ALLOWED
FOR THE ASSESSMENT OF INTEREST UNDER § 13-601(C) OF THIS TITLE.

(D)  WAIVER.

FOR REASONABLE CAUSE, A TAX COLLECTOR MAY WAIVE THE
ASSESSMENT OF A PENALTY UNDER THIS SECTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
473(a), (c), and (d) and, as they related to
penalties, former Art. 56, § 156(a)(3) and the first
sentence of § 137(f) and the first sentence and the
first clause of the second sentence of former Art. 81,
§ 318(a), the first sentence of § 320, the first
sentence of § 428, the third clause of the first
sentence of § 453, and the fourth sentence of § 455.

In subsection (a) of this section, the defined term
"governmental unit" is added for clarity. See the
revisor's note to § 13-101(b) of this title.

In subsection (b)(1) of this section, the reference to
the "financial institution franchise tax" is added to
state expressly that which only was implied by former
Art. 81, § 128(h)(1) and 128A(f)(l), which made a
financial institution failing to file a return or to
pay tax "subject to the ... penalties provided ... in
the subtitle 'Income Tax'".

Also in subsection (b)(1) of this section, the
reference to failure to "file a return" is added to
reflect the first and second clauses of the first
sentence of former Art. 81, § 302(a). Those former
clauses specified a 10% penalty. In light of the
later enacted provisions of former § 318, which
provided a 25% penalty for failure to pay the tax, and
in light of the usual procedure to pay the tax with
the return, the provisions for the lesser penalty are
deleted. In practice, the penalties are not applied
cumulatively.

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