(a) Interest, penalties, and collection fees shall be assessed and collected in the same manner as a tax. (b) For purposes of this title, collection fees assessed pursuant to § 13-832 of this title shall be considered a penalty.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.