Section 13-1103 – Time for Collections
(a) Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due. (b) If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete […]
Section 13-1104 – Time for Filing Claims for Refund
(a) Except as otherwise provided in this section, a claim for refund under this article may not be filed after 3 years from the date the tax, interest, or penalty was paid. (b) A claim for refund of alcoholic beverage tax may not be filed after: (1) 90 days from the date of purchase or invoice of exempt […]
Section 13-1003 – Willfully Making False Statement or Misleading Omission
(a) A person who is required to file an admissions and amusement tax return and who willfully makes a false statement or misleading omission on the return required under Title 4 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 13-1019 – Unlawful Disclosure of Income Tax Return Preparer
Any income tax return preparer who discloses information in violation of § 13-207 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $500 or more than $10,000.
Section 13-1004 – False Return, False Claim for Refund, or Attempted Tax Evasion by Income Tax Return Preparer
(a) An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding […]
Section 13-1020 – Other Violations of Alcoholic Beverage, Boxing and Wrestling, or Motor Carrier Tax Laws
(a) A person who violates any provision of Title 5 of this article for which there is no sanction provided, except suspension or revocation of a license or permit, is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 2 years or both. (b) A person who […]
Section 13-1005 – Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax
(a) A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as required under Title 4 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 or both. (b) A person who […]
Section 13-1021 – Violation of Alcoholic Beverage Tax Regulation
A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Section 13-1006 – Willful Failure to Collect or Pay Over Sales and Use Tax
(a) A person, including an officer of a corporation, who is required to collect the sales and use tax and who willfully fails to collect the tax as required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 […]
Section 13-1022 – Failure to Take Action Required by Comptroller
A person who willfully fails to take any action that the Comptroller requires under § 10-804 or § 13-302 of this article with respect to the income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.