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 14-1002 – Willful Failure to Provide Information
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article 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 $5,000 or […]
Section 14-1003 – Negligently Providing False Information or Answer
A person who negligently provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
Section 14-1004 – Willfully Providing False Information or Answer
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article provides false information or a false answer to a property tax interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a […]
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.
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 14-1015 – Negligent Failure of State Officer or Employee to Perform Duty
An officer or employee of the State, a county, or municipal corporation who negligently fails to perform a duty or to do any act required in this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.
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.