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 13-912 – Definitions
(a) In this part the following words have the meanings indicated. (b) “Central Collection Unit” means the Central Collection Unit in the Department of Budget and Management. (c) (1) “Debt” means: (i) a liquidated sum due and owing any State agency that has accrued through contract, subrogation, tort, operation of law, or other cause of action, regardless of whether there […]
Section 13-932 – Procedure for Payment or Withholding
(a) A certification by a federal official to the Comptroller shall include: (1) the full name and address of the person and any other names known to be used by the person; (2) the Social Security number or federal tax identification number; (3) the amount of the nontax liability; and (4) a statement that the debt is past due and […]
Section 13-913 – Referral of Debt to Central Collection Unit for Withholding
(a) (1) Except as provided in paragraph (2) of this subsection, for any debt not excepted by law from the Central Collection Unit’s responsibilities under Title 3, Subtitle 3 of the State Finance and Procurement Article or otherwise, the Central Collection Unit may: (i) certify to the Comptroller the existence of any debt that has been referred to […]
Section 13-1001 – Willful Failure to File Return
(a) A person who is required to file an admissions and amusement tax return and who willfully fails to file the return 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 […]
Section 13-914 – Pre-Certification Notice
(a) At least 30 calendar days before certifying a debt to the Comptroller, the Central Collection Unit shall notify the debtor in writing that it intends to request the Comptroller to withhold the debt from any income tax refund due the debtor. (b) The notice required under subsection (a) of this section shall advise the debtor of: […]
Section 13-1002 – Willfully Filing False Return
(a) A person who willfully files a false alcoholic beverage tax return is guilty of perjury and, on conviction, is subject to the penalty for perjury. (b) A person, including an officer of a corporation, who willfully files a false digital advertising gross revenues tax return, a false financial institution franchise tax return, a false public service […]
Section 13-915 – Certification to Comptroller; Withholding of Refund
(a) (1) A certification by the Central Collection Unit to the Comptroller shall be made on or before January 1 of each calendar year in the form that the Comptroller prescribes. (2) The certification shall include: (i) the full name and address of the debtor and any other names known to be used by the debtor; (ii) the Social Security […]
Section 13-916 – Investigation
(a) A debtor may request the Central Collection Unit to investigate a debt: (1) after notification from the Central Collection Unit under § 13-914 of this subtitle that the Central Collection Unit intends to request the Comptroller to withhold the debt from any income tax refund due the debtor; or (2) within 30 days after notification from the […]