Md. Code, Tax - General § 13-1024
This is the official text of Md. Code, Tax - General § 13-1024, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–1024.
Official statutory text
(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 information as required under this article or provides false or misleading information 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 prosecution under this section does not bar a prosecution for perjury.
(c) This section does not apply to:
(1) the alcoholic beverage tax;
(2) the Maryland estate tax; or
(3) the Maryland generation-skipping transfer tax.
(b) A prosecution under this section does not bar a prosecution for perjury.
(c) This section does not apply to:
(1) the alcoholic beverage tax;
(2) the Maryland estate tax; or
(3) the Maryland generation-skipping transfer tax.
Status: in_force · Read it on the official government site
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