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.
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 14-915 – Time for Filing
To be eligible for a refund, a person must submit a refund claim on or before: (1) 3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle; (2) 3 years from the date that the recordation tax is paid, […]
Section 14-916 – Payment; Interest
(a) Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle. (b) The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if: (1) an appeal […]
Section 14-917 – Interest
(a) Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid. (b) Interest may not be paid on a refund […]
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. […]