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§ 14-1004. Giving false information willfully

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 10. Crimes and Offenses
MD Code, Tax - Property, § 14-1004
§ 14-1004. Giving false information willfully
Currentness
In general
(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 fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
Perjury
(b) A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 14-1004, MD TAX PROPERTY § 14-1004
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.
End of Document