Partnertax.ai
Start free trial →

Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-717

§ 13-717

Official textmgaleg.maryland.gov

# (a)

An income tax return preparer who is subject to § 10–824 of this article and who fails to file a return as required in § 10–824 of this article shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and is not due to willful neglect.

# (b)

The total amount of the penalties assessed under subsection (a) of this section may not exceed $500 for all returns filed by an income tax return preparer for any taxable year.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. gtg-13-604 · § 13-604
  2. gtg-13-605 · § 13-605
  3. gtg-13-606 · § 13-606
  4. gtg-13-701 · § 13-701
  5. gtg-13-702 · § 13-702
  6. gtg-13-703 · § 13-703
  7. gtg-13-704 · § 13-704
  8. gtg-13-705 · § 13-705
  9. gtg-13-706.1 · § 13-706.1
  10. gtg-13-706 · § 13-706
  11. gtg-13-707 · § 13-707
  12. gtg-13-708 · § 13-708
  13. gtg-13-709 · § 13-709
  14. gtg-13-710 · § 13-710
  15. gtg-13-711 · § 13-711
  16. gtg-13-712 · § 13-712
  17. gtg-13-713 · § 13-713
  18. gtg-13-714 · § 13-714
  19. gtg-13-715 · § 13-715
  20. gtg-13-716 · § 13-716
  21. gtg-13-717 · § 13-717
  22. gtg-13-801 · § 13-801
  23. gtg-13-802 · § 13-802
  24. gtg-13-804 · § 13-804
  25. gtg-13-805 · § 13-805
  26. gtg-13-806 · § 13-806
  27. gtg-13-807 · § 13-807
  28. gtg-13-808 · § 13-808
  29. gtg-13-809 · § 13-809
  30. gtg-13-810 · § 13-810
  31. gtg-13-811 · § 13-811
  32. gtg-13-812 · § 13-812
  33. gtg-13-815 · § 13-815
  34. gtg-13-816 · § 13-816
  35. gtg-13-817 · § 13-817
  36. gtg-13-818 · § 13-818
  37. gtg-13-821 · § 13-821
  38. gtg-13-824 · § 13-824
  39. gtg-13-825 · § 13-825
  40. gtg-13-826 · § 13-826
Full table of contents →