§ 13-1010
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/md/tax-general/13-1010A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1010.
A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.