<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-1029" title_number="13" title_name="Procedure" subtitle_number="10" subtitle_name="Crimes and Offenses">
  <text>A person who violates any provision of Title 9, Subtitle 3 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.</text>
</section>
