§ 13-1005. Willful failure to pay amusement tax
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1005
§ 13-1005. Willful failure to pay amusement tax
(a) A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as 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 pay the boxing and wrestling tax and who willfully fails to pay the tax as 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.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
Formerly Art. 81, § 411.
MD Code, Tax - General, § 13-1005, MD TAX GENERAL § 13-1005
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 |