Section 13-1031 – Engaging in Motor Fuel Business Without a License
A person who engages in the business of a dealer, a distributor, a special fuel seller, a special fuel user, or a turbine fuel seller without a license or receives, sells, or transfers motor fuel in violation of § 9-337 of this article is guilty of a misdemeanor and, on conviction, is subject to a […]
Section 13-1101 – Time for Assessment of Financial Institution Franchise or Income Tax
(a) Except as otherwise provided in this section, an assessment of financial institution franchise tax, public service company franchise tax, income tax, or estate tax may not be made after 3 years from the later of: (1) the date that the return is filed; or (2) the date that the return is due. (b) An assessment of digital advertising […]
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.
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 […]