Md. Code, Tax - General § 13-703
This is the official text of Md. Code, Tax - General § 13-703, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–703.
Official statutory text
(a) If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the tax due.
(b) If, with the intent to evade the payment of tax, a person hired to prepare a tax return makes a false tax return, the tax collector shall assess the hired preparer a penalty not exceeding 100% of the tax due.
(b) If, with the intent to evade the payment of tax, a person hired to prepare a tax return makes a false tax return, the tax collector shall assess the hired preparer a penalty not exceeding 100% of the tax due.
Status: in_force · Read it on the official government site
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