§ 13–1021
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-1021 (2026)
Title 13. Procedure
Subtitle 10. Crimes and Offenses
§ 13–1021LinkCopy Citation
A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.