COMAR 03.03.04.13 — § 13 Penalties and Interest.

.13 Penalties and Interest.
A.
Penalties.
(1)
If a person fails to file an IFTA report and schedules when due, a penalty shall be assessed in the amount of 10 percent of the tax due, with a minimum assessment of $50.
(2)
A penalty of $50 shall be assessed when an IFTA report and schedules are not filed when due, even if taxes are not due.
(3)
If a person files an IFTA report and schedules timely but, for whatever reason, underpays the proper tax due an IFTA jurisdiction, a penalty shall be assessed in the amount of 10 percent of the additional tax due, with a minimum assessment of $50.
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
.
(2)
Interest on unpaid tax assessments shall be assessed as prescribed in
Tax-General Article, Title 13, Annotated Code of Maryland
.