§1604. Penalty for false or fraudulent return
When the taxpayer files a return that is false or fraudulent or grossly incorrect and the
circumstances indicate that the taxpayer had intent to defraud the state of any tax due under
this Subtitle, there shall be imposed, in addition to any other penalties provided, a specific
penalty of seventy-five percent of the tax found to be due. This specific penalty shall be an
obligation to be collected and accounted for in the same manner as if it were a part of the tax
due, and can be enforced either in a separate action or in the same action for the collection
of the tax.
Amended by Acts 2020, No. 348, §1, eff. Jan. 1, 2021.