Section 13-708 - Noncompliance with notice and demand.
§ 13-708. Noncompliance with notice and demand.
(a) In general.- If, within the period required in a notice and demand for a return, a person or governmental unit fails to file the return and pay the tax due, the tax collector shall assess a penalty of 25% of the tax assessed under § 13-402 of this title.
(b) Additional penalty.- A penalty under this section is in addition to the penalty provided under § 13-701 of this subtitle.
[An. Code 1957, art. 81, §§ 132, 344, 365, 399, 407; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1.]