§ 13-1006. Willful failure to collect or pay over sales and use tax
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1006
§ 13-1006. Willful failure to collect or pay over sales and use tax
(a) A person, including an officer of a corporation, who is required to collect the sales and use tax and who willfully fails to collect the tax as 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.
(b) A person, including an officer of a corporation, who is required to pay over the sales and use tax and who willfully fails to pay over the tax as 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 2001, c. 275, § 3, eff. Nov. 1, 2001.
Formerly Art. 81, §§ 369, 399.
MD Code, Tax - General, § 13-1006, MD TAX GENERAL § 13-1006
Current through legislation effective through July 1, 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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