Section 14-1016 – Willful Failure of State Officer or Employee to Perform Duty
An officer or employee of the State, a county, or 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 or […]
Section 14-1017 – Disclosure of Confidential Information by State Officer or Employee
An officer, former officer, employee, or former employee of the State, a county, or municipal corporation who discloses confidential information in violation of § 1-301 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
Section 14-1101 – Collection of Tax
(a) Except as otherwise provided in this section and in this article, any tax imposed under this article may be collected only on or before 7 years from the date the tax is due. (b) For any tax imposed under this article within the limitations of this subtitle, the tax may be collected by an action that […]
Section 14-1103 – Period of Property Tax Assessment
(a) Except as otherwise provided in subsections (b) and (c) of this section, property tax shall be assessed for the taxable period specified in Title 8 of this article. (b) Escaped property shall be assessed under § 8–417 of this article at the time the property is located and for not more than the 3 preceding taxable […]
Section 14-1005 – Negligent Failure to Submit Property Tax Report
A person who negligently fails to submit a property tax report as required under Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
Section 14-1006 – Willful Failure to Submit Property Tax Report
(a) A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment […]
Section 14-1007 – Negligently Filing False Property Tax Report
A person who negligently submits a false property tax report in violation of Title 11 of this article is guilty of a misdemeanor and on conviction is subject to a fine of $500.
Section 14-1008 – Negligent Failure to Answer Interrogatory
A person who negligently fails to answer a property tax interrogatory as required under this article is guilty of a misdemeanor and on conviction is subject to a fine of $500.
Section 14-1009 – Willful Failure to Answer Interrogatory
(a) A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to answer an interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both. (b) A […]
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.