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 […]
Section 13-1021 – Violation of Alcoholic Beverage Tax Regulation
A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article 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 13-1006 – 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 13-1001 – 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 13-1002 – 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 […]