§ 13-1017. Fines and penalties for vendor misrepresentation of sales and use tax
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1017
§ 13-1017. Fines and penalties for vendor misrepresentation of sales and use tax
A vendor who holds out to the public that the vendor will absorb or assume the sales and use tax in violation of § 11-402 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.
Formerly Art. 81, §§ 330, 382.
MD Code, Tax - General, § 13-1017, MD TAX GENERAL § 13-1017
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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