§ 13–1030
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-1030 (2026)
Title 13. Procedure
Subtitle 10. Crimes and Offenses
§ 13–1030LinkCopy Citation
(a)
A person who makes or assists another person to make a false claim for refund of motor fuel tax 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.
(b)
A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax 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.