Md. Code, Tax - General § 13-1022
This is the official text of Md. Code, Tax - General § 13-1022, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–1022.
Official statutory text
A person who willfully fails to take any action that the Comptroller requires under § 10–804 of this article or § 13–302 of this title with respect to the income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Status: in_force · Read it on the official government site
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