Section 13-706 - Failure to provide or providing false income tax withholding statement.
§ 13-706. Failure to provide or providing false income tax withholding statement.
If a person is required to provide an income tax withholding statement under § 10-911 of this article, the Comptroller shall assess a penalty of $50 for each violation, if the person willfully:
(1) fails to provide a required withholding statement; or
(2) provides a false withholding statement.
[An. Code 1957, art. 81, § 312; 1988, ch. 2, § 1; 1989, ch. 590, § 3.]