§ 14-1006
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/md/tax-property/14-1006A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–1006.
(a)A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of 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.