# Tax - Property (GTP) ## Title 14. Procedure ### Subtitle 10. Crimes and Offenses #### Section 14-1001 A person who negligently 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. #### Section 14-1002 (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 any information as required under this article 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 person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury. #### Section 14-1003 A person who negligently provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500. #### Section 14-1004 (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 provides false information or a false answer to a property tax interrogatory under this article 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 person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury. #### Section 14-1005 A person who negligently fails to submit a property tax report as required under Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500. #### Section 14-1006 (a) A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of this article 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 person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury. #### Section 14-1007 A person who negligently submits a false property tax report in violation of Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine of $500. #### Section 14-1008 A person who negligently fails to answer a property tax interrogatory as required under this article is guilty of a misdemeanor and on conviction is subject to a fine of $500. #### Section 14-1009 (a) A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to answer an interrogatory under this article 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 person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury. #### Section 14-1010 A person who records an instrument of writing subject to the recordation tax without paying the recordation tax under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months. #### Section 14-1011 If an instrument of writing that is recorded under Title 12 of this article is used to secure an additional debt, a person who fails to pay the additional recordation tax required in Sec. 12-105(f) of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months. #### Section 14-1012 A person who willfully misrepresents the amount of consideration paid in a transaction by affixing to an instrument of writing evidence of a greater or lesser recordation tax paid than required under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months. #### Section 14-1013 A person who assaults a collector who is performing a duty is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both. #### Section 14-1014 A person who assaults another person to stop that person from bidding at a collector's sale or because that person bid at a collector's sale is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both. #### Section 14-1015 An officer or employee of the State, a county, or municipal corporation who negligently fails to perform a duty or to do any act required in this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000. #### Section 14-1016 An officer or employee of the State, a county, or municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both. #### Section 14-1017 An officer, former officer, employee, or former employee of the State, a county, or municipal corporation who discloses confidential information in violation of Sec. 1-301 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both. --- Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)