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 […]
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 […]