§ 13-1003. Willful false statements or misleading omissions
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1003
§ 13-1003. Willful false statements or misleading omissions
(a) A person who is required to file an admissions and amusement tax return and who willfully makes a false statement or misleading omission on the return required under Title 4 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 or both.
(b) A person who is required to file a boxing and wrestling tax return and who willfully makes a false statement or misleading omission on the return required under Title 6 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 or both.
(c) A person, including an officer of a corporation, who is required to file a sales and use tax return and who willfully makes a false statement or misleading omission on the return required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1994, c. 692, § 1, eff. Oct. 1, 1994; Acts 2001, c. 275, § 3, eff. Nov. 1, 2001.
Formerly Art. 81, §§ 369, 399, 411.
MD Code, Tax - General, § 13-1003, MD TAX GENERAL § 13-1003
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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