Home Table of Contents

§ 13-1002. Willful filing of false tax return

West's Annotated Code of MarylandTax-GeneralEffective: March 14, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
Effective: March 14, 2021
MD Code, Tax - General, § 13-1002
§ 13-1002. Willful filing of false tax return
Alcoholic beverage tax
(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.
Digital advertising gross revenues tax, financial institution franchise tax, public service company franchise tax or income tax
(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 company franchise tax return, or a false income tax return with the intent to evade the payment of tax due under this article is guilty of perjury and, on conviction, is subject to the penalty for perjury.
Application of section
(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, digital advertising gross revenues, financial institution franchise, public service company franchise, and income taxes.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2007, c. 475, § 1, eff. July 1, 2007; Acts 2021, c. 37, § 2, eff. March 14, 2021.
Formerly Art. 81, §§ 128A, 302.
MD Code, Tax - General, § 13-1002, MD TAX GENERAL § 13-1002
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document