<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".11" citation="COMAR 05.14.02.11" title_num="05" subtitle_num="14" chapter_num="02" heading="False Statements.">
  <paragraph num="A.">
    <text>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 tax credits.</text>
  </paragraph>
  <paragraph num="B.">
    <text>A community foundation, taxpayer, or any other party 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 donation, in addition to any other penalties authorized by law.</text>
  </paragraph>
</regulation>