Subtitle 7 - Penalties
- Section 13-701 - When return not filed or tax not paid.
- Section 13-702 - Underestimation of financial institution franchise, income, or public service company franchise tax.
- Section 13-703 - False returns.
- Section 13-704 - Fraudulent failure to file return.
- Section 13-705 - Frivolous income tax return.
- Section 13-706 - Failure to provide or providing false income tax withholding statement.
- Section 13-707 - License revocation for failure to withhold and pay income tax or failure to file return and pay motor carrier tax, or failure to pay tax, fee, penalty, or interest assessment of Motor
- Section 13-708 - Noncompliance with notice and demand.
- Section 13-709 - Noncompliance with notice and demand for final sales and use tax assessment.
- Section 13-710 - Seizure of illegally manufactured distilled spirits or mash.
- Section 13-711 - Failure to keep tobacco tax records.
- Section 13-712 - Evasion of boxing and wrestling tax.
- Section 13-713 - Payment of financial institution franchise tax, income tax, etc., by dishonored checks.
- Section 13-714 - Waiver of penalty.
- Section 13-715 - Tax preparers - Failure to sign or provide identification numbers.
- Section 13-716 - Penalty for underpayment; calculations.
- Section 13-717 - Penalty for violation of § 10-824 of this article.