Section 6-304 - Penalty and interest.
§ 6-304. Penalty and interest.
All taxes imposed by this subtitle that are not paid within 30 days after the Commissioner issues the notice of the amount due are subject to a penalty of 5% and interest at the rate determined under § 13-604 of the Tax - General Article for each month after the date of the notice that the tax was due.
[1997, ch. 57, § 1.]