Section 13-1027 – Willful Failure of Governmental Officer or Employee to Perform Duty
An employee or officer of the State, a county, or a 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 […]
Section 13-1029 – Violation of Motor Fuel Tax Provisions
A person who violates any provision of Title 9, Subtitle 3 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
Section 13-1013 – Willful Possession, Sale, or Offer to Sell Alcoholic Beverage on Which Tax Is Not Paid
A person who willfully possesses, transports, sells, offers for sale, or allows storage on that person’s property of any alcoholic beverage that is subject to the alcoholic beverage tax and on which the tax has not been paid is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or […]
Section 13-1014 – Willful Possession, Sale, or Offer to Sell Unstamped or Improperly Stamped Cigarettes
(a) (1) A person who willfully possesses, sells, or attempts to sell unstamped or improperly stamped cigarettes in the State in violation of Title 12 of this article is guilty of a misdemeanor. (2) If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is 30 cartons or less, the […]
Section 13-1015 – Willful Transportation of Unstamped Cigarettes
(a) A person who willfully ships, imports, sells into or within, or transports within, this State cigarettes or other tobacco products on which the tobacco tax has not been paid in violation of Title 12 of this article or § 16–219, § 16–222, § 16.5–215, or § 16.5–216 of the Business Regulation Article is guilty of […]
Section 13-1016 – Engaging in Business Without Sales and Use Tax License
A person who engages in the business of a retail vendor or engages in the business of an out-of-state vendor without having obtained a license as required under § 11-702 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.
Section 13-1017 – Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax
A vendor who holds out to the public that the vendor will absorb or assume the sales and use tax in violation of § 11-402 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.
Section 13-1018 – Unlawful Disclosure by Current or Former Government Personnel
An officer, employee, former officer, or former employee of the State or of a political subdivision of the State who makes a disclosure in violation of Subtitle 2 of this title 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.
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.