§ 13-703
84 words·~1 min read·
/md/tax-general/13-703A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–703.
(a)If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the tax due.
(b)If, with the intent to evade the payment of tax, a person hired to prepare a tax return makes a false tax return, the tax collector shall assess the hired preparer a penalty not exceeding 100% of the tax due.