Md. Code, Tax - General § 13-1010
This is the official text of Md. Code, Tax - General § 13-1010, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–1010.
Official statutory text
A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
Status: in_force · Read it on the official government site
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