§ 20-121
111 words·~1 min read·
/md/local-government/20-121A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–121.
(a)A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
(1)A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both.
(2)A prosecution under this subsection does not bar a prosecution for perjury.