<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-1020" title_number="13" title_name="Procedure" subtitle_number="10" subtitle_name="Crimes and Offenses">
  <level label="a">
    <text>A person who violates any provision of Title 5 of this article for which there is no sanction provided, except suspension or revocation of a license or permit, is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 2 years or both.</text>
  </level>
  <level label="b">
    <text>A person who violates any provision of Title 6 of this article for which there is no sanction provided is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.</text>
  </level>
  <level label="c">
    <text>A person who violates a provision of § 9-219, § 9-220, or § 9-221 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $200 or more than $500.</text>
  </level>
  <level label="d">
    <text>A motor carrier who violates a provision of § 9–223 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.</text>
  </level>
</section>
