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§ 13-712. Intentional evasion of boxing and wrestling tax

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 7. Penalties (Refs & Annos)
MD Code, Tax - General, § 13-712
§ 13-712. Intentional evasion of boxing and wrestling tax
If, with the intent to evade the boxing and wrestling tax, a person sells a program or other item instead of an admission ticket, the person shall forfeit any license granted to the person under Title 4, Subtitle 3 of the Business Regulation Article.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 26, § 2.
Formerly Art. 56, § 117.
MD Code, Tax - General, § 13-712, MD TAX GENERAL § 13-712
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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