§ 13-1022
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/md/tax-general/13-1022A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1022.
A person who willfully fails to take any action that the Comptroller requires under § 10–804 of this article or § 13–302 of this title with respect to the income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.