COMAR 03.03.01.20 — § 20 Penalties and Interest.

.20 Penalties and Interest.
A.
Penalties.
(1)
If a person fails to pay a tax when due, the Comptroller may assess a penalty in an amount not to exceed 10 percent of the tax.
(2)
If a person fails to file a return when due, the Comptroller may assess a penalty in an amount not to exceed $25.
B.
Interest.
(1)
If a person fails to file a return when due, interest shall be assessed as prescribed in
Tax-General Article, Title 13, Annotated Code of Maryland
. Interest will not be assessed, however, unless the computed interest for a return exceeds $2.
(2)
Interest on unpaid tax assessments shall be assessed as prescribed in
Tax-General Article, Title 13, Annotated Code of Maryland
, but the $2 minimum does not apply.