Section 13-1006 – Willful Failure to Collect or Pay Over Sales and Use Tax
(a) A person, including an officer of a corporation, who is required to collect the sales and use tax and who willfully fails to collect the tax as required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 […]
Section 13-1022 – Failure to Take Action Required by Comptroller
A person who willfully fails to take any action that the Comptroller requires under § 10-804 or § 13-302 of this article with respect to the income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Section 13-1007 – Violations of Income Tax Withholding Requirements
(a) A person who is required to file an income tax withholding return and who willfully fails to file the return as required under Title 10 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both. (b) A person who […]
Section 13-1008 – Willful Failure to Keep Records
(a) A person who is required to pay the admissions and amusement tax and who willfully fails to keep records as required under § 4-202 of this article or under admissions and amusement tax regulations is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 […]
Section 13-1009 – Evasion of Alcoholic Beverage Tax
A person who participates in evading the alcoholic beverage tax is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Section 13-1010 – Willful Evasion of Sales and Use Tax
A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, […]
Section 13-1011 – Counterfeiting Alcoholic Beverage Tax Stamps
A person who counterfeits an alcoholic beverage tax stamp, as defined in § 5-101 of this article, or certificate is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Section 13-1012 – False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps
(a) A person who willfully makes, causes to be made, or procures an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both. (b) (1) A person who willfully uses, […]
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 […]