(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.
Md. Code Ann., Tax-Gen. § 13-413
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.