Section 14-1010 – Recording Instrument Without Paying Recordation Tax
A person who records an instrument of writing subject to the recordation tax without paying the recordation tax under Title 12 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.
Section 14-1011 – Failure to Pay Additional Recordation Tax
If an instrument of writing that is recorded under Title 12 of this article is used to secure an additional debt, a person who fails to pay the additional recordation tax required in § 12-105(f) of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or […]
Section 14-1012 – Misrepresenting Consideration on Recorded Instrument
A person who willfully misrepresents the amount of consideration paid in a transaction by affixing to an instrument of writing evidence of a greater or lesser recordation tax paid than required under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment […]
Section 14-1013 – Assaulting a Collector
A person who assaults a collector who is performing a duty is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both.
Section 14-1014 – Assaulting a Bidder
A person who assaults another person to stop that person from bidding at a collector’s sale or because that person bid at a collector’s sale is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 12 months or both.
Section 14-918 – Refunds on Taxes Distributed to a County or Municipal Corporation
If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was distributed to a county or municipal corporation, the unit of the State shall deduct the amount refunded from a subsequent distribution of the tax, fee, charge, penalty, or interest to that county or municipal corporation.
Section 14-919 – Interest From Municipal Corporation or County
(a) Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error. […]
Section 14-890 – Foreclosure and Sale of Dwelling of Formerly Enrolled Homeowner — Restrictions — Initiation of in Rem Foreclosure — Items Included in Complaint — Amended Complaint — Cure of Delinquent Taxes — Court Hearing — Entry of Judgment — Sale of Dwelling — Sale Final and Binding — Limitations on Actions by Homeowner or Interested Party
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this section, “interested party” means: (1) the person who last appears as owner of the dwelling on the collector’s tax roll; (2) a mortgagee of the dwelling or assignee of a mortgage of record; (3) a holder of a beneficial interest in a deed of […]
Section 14-1001 – Negligent Failure to Provide Information
A person who negligently 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.
Section 14-891 – Homeowner Protection Fund — Purpose — Fund Sources — Budget Appropriation — Use of Fund — Investments and Expenditures — Exclusive Source
** TAKES EFFECT JULY 1, 2022 PER CHAPTER 382 OF 2021 ** (a) In this section, “Fund” means the Homeowner Protection Fund. (b) There is a Homeowner Protection Fund. (c) The purpose of the Fund is to finance the Program. (d) The Department shall administer the Fund. (e) (1) The Fund is a special, nonlapsing fund that is not subject to […]