§ 14-1002
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/md/tax-property/14-1002A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–1002.
(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 any information as required under this article 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 person who is convicted of a crime under subsection
(a)of this section is also subject to prosecution for perjury.