§ 14-1012. Willful misrepresentation of consideration
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 14-1012
§ 14-1012. Willful misrepresentation of consideration
A person who willfully misrepresents the amount of consideration paid in a transaction by affixing to an instrument of writing evidence of a greater or lesser recordation tax paid than required under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 278.
MD Code, Tax - Property, § 14-1012, MD TAX PROPERTY § 14-1012
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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