§ 13-1021
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/md/tax-general/13-1021A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1021.
A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.