§ 13-1023
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/md/tax-general/13-1023A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1023.
(a)A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.
(b)This section does not apply to:
(1)the alcoholic beverage tax;
(2)the Maryland estate tax; or
(3)the Maryland generation-skipping transfer tax.