# COMAR Title 05 — Department of Housing and Community Development

## Subtitle 14 — Neighborhood and Community Assistance Program

### Chapter 01 — Community Investment Tax Credit Program

#### Regulation .13 False Statements.

*COMAR 05.14.01.13*

A. A person may not knowingly make or cause to be made a false statement or report in any document required to be furnished to the Department or in any agreement relating to the Program.

B. A nonprofit organization, a business entity, or an individual that knowingly makes or causes to be made a false statement or report is subject to cancellation and withdrawal of an allocation of credits, or cancellation and withdrawal of a certification of a contribution, in addition to any other penalties authorized by law.