# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 10. Crimes and Offenses

#### Section 13-1024

(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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)