§ 20–121
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-121 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 1. Tax Procedures
§ 20–121LinkCopy Citation
(a)
A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
(b)
(1)
A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both.
(2)
A prosecution under this subsection does not bar a prosecution for perjury.