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§ 14-1006. Failing to report 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, § 14-1006
§ 14-1006. Failing to report willfully
Currentness
In general
(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 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, § 14-1006, MD TAX PROPERTY § 14-1006
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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