Md. Code Ann., Tax-Gen. § 13-706.1 — § 13-706.1

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.