<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-1023" title_number="13" title_name="Procedure" subtitle_number="10" subtitle_name="Crimes and Offenses">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>This section does not apply to:</text>
    <level label="1">
      <text>the alcoholic beverage tax;</text>
    </level>
    <level label="2">
      <text>the Maryland estate tax; or</text>
    </level>
    <level label="3">
      <text>the Maryland generation-skipping transfer tax.</text>
    </level>
  </level>
</section>
