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GENIE & CO. v. COMPTROLLER OF TREASURY

No. 467, September Term, 1995.

107 Md. App. 551 (1995)

GENIE & COMPANY, INC. v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

December 29, 1995.

Attorney(s) appearing for the Case

Mark A. Lechowicz (Lechowicz & Davis, on the brief), Glen Burnie, for Appellant.

Gerald Langbaum and John K. Barry, Assistant Attorneys General (J. Joseph Curran, Jr., Attorney General, on the brief), Annapolis, for Appellee.

Submitted before WENNER, HARRELL and MURPHY, JJ.

HARRELL, Judge.

In this case, we are called upon to clarify the application of a statutory civil penalty imposed by the Comptroller of the Treasury ("Comptroller") for intentionally filing a false tax return, as set forth in Md.Tax-Gen.Code Ann. ("TG") § 13-703.1 Responding to that call, we hold today that the statute must be interpreted as requiring that the Comptroller, in order to invoke the penalty provision, prove by clear and...

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