# Criminal Procedure (GCP)

## Title 6. Trial and Sentencing

### Subtitle 2. Sentencing

#### Section 6-237

When a defendant is convicted of or pleads guilty to a crime and is sentenced to a term of imprisonment of at least 6 months but not more than 10 years, the court shall inform the defendant about the Income Tax Reconciliation Program established under Sec. 2-120 of the Tax - General Article.

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Md. Code Ann., Crim. Proc. (as displayed at mgaleg.maryland.gov, October 16, 2026)