# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 10. Crimes and Offenses

#### 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.

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