§ 13–1024
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-1024 (2026)
Title 13. Procedure
Subtitle 10. Crimes and Offenses
§ 13–1024LinkCopy Citation
(a)
A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
(b)
A prosecution under this section does not bar a prosecution for perjury.
(c)
This section does not apply to:
(1)
the alcoholic beverage tax;
(2)
the Maryland estate tax; or
(3)
the Maryland generation-skipping transfer tax.