Terms Used In Maryland Code, TAX - GENERAL 13-706.1

  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
If a person is required to provide an annual withholding reconciliation report under § 10-911 of this article, the Comptroller shall assess a penalty of $100 for each violation if the person willfully:

(1) fails to provide a required annual withholding reconciliation report; or

(2) provides a false annual withholding reconciliation report.

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