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 13-1023 – Negligent Failure to Provide Information
(a) A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500. (b) This section does not apply to: (1) the alcoholic beverage tax; (2) the Maryland estate tax; or (3) the Maryland generation-skipping transfer tax.
Section 13-1024 – Willful Failure to Provide Information
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a […]
Section 13-1025 – Assaulting Tax Collector or Bidder
(a) A person who assaults a tax collector who is performing an official duty is guilty of a crime and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both. (b) A person who assaults another person to prevent that person from bidding at a tax collector’s sale or […]
Section 13-1026 – Negligent Failure of Governmental Officer or Employee to Perform Duty
An employee or officer of the State, a county, or a municipal corporation who negligently fails to perform a duty or to do any act required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000.
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 13-1030 – False or Fraudulent Claims for Refunds of Motor Fuel Tax
(a) A person who makes or assists another person to make a false claim for refund of motor fuel tax 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. (b) A person who fraudulently obtains or assists another […]
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 […]