§ 13–1023
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-1023 (2026)
Title 13. Procedure
Subtitle 10. Crimes and Offenses
§ 13–1023LinkCopy Citation
(a)
A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.
(b)
This section does not apply to:
(1)
the alcoholic beverage tax;
(2)
the Maryland estate tax; or
(3)
the Maryland generation-skipping transfer tax.