§ 13-1010. Fines and penalties for willful evasion of sales and use tax
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1010
§ 13-1010. Fines and penalties for willful evasion of sales and use tax
A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 369, 399.
MD Code, Tax - General, § 13-1010, MD TAX GENERAL § 13-1010
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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