§ 13-1019. Fines and penalties for unlawful disclosure by tax preparer
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1019
§ 13-1019. Fines and penalties for unlawful disclosure by tax preparer
Any income tax return preparer who discloses information in violation of § 13-207 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $500 or more than $10,000.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1989, c. 5, § 1.
Formerly Art. 81, § 302A.
MD Code, Tax - General, § 13-1019, MD TAX GENERAL § 13-1019
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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