§ 13-1024
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/md/tax-general/13-1024A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1024.
(a)A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b)A prosecution under this section does not bar a prosecution for perjury.
(c)This section does not apply to:
(1)the alcoholic beverage tax;
(2)the Maryland estate tax; or
(3)the Maryland generation-skipping transfer tax.