§ 13-706.1. Failure to provide or providing false withholding reconciliation report.

MD Tax-Gen Code § 13-706.1 (2019) (N/A)
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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.