§ 13–1005
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-1005 (2026)
Title 13. Procedure
Subtitle 10. Crimes and Offenses
§ 13–1005LinkCopy Citation
(a)
A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b)
A person who is required to pay the boxing and wrestling tax and who willfully fails to pay the tax as required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.