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§ 13-505. Proscribed conduct and sanctions

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 5. Washington County Agricultural Land Transfer Tax
MD Code, Tax - Property, § 13-505
§ 13-505. Proscribed conduct and sanctions
Currentness
Offering for recordation or recording an instrument knowing tax has not been paid
(a) A person may not willfully offer for recordation or record an instrument of writing subject to the county agricultural land transfer tax knowing that the tax has not been paid.
Misrepresentation
(b) A person may not willfully misrepresent the amount of the actual consideration paid or to be paid in connection with an instrument of writing that is subject to the county agricultural land transfer tax.
Forgery or counterfeiting official legend or signature of clerk
(c) A person may not forge or counterfeit any official legend or signature of the clerk on any instrument of writing that is subject to the county agricultural land transfer tax.
Penalty
(d) A person who violates a provision of this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.

Credits

Added by Acts 1991, c. 528.
MD Code, Tax - Property, § 13-505, MD TAX PROPERTY § 13-505
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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