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§ 13-1005. Willful failure to pay amusement tax

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
MD Code, Tax - General, § 13-1005
§ 13-1005. Willful failure to pay amusement tax
Admissions and 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.
Boxing and wrestling tax
(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 May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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