§ 13-1022. Failure to take required action
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1022
§ 13-1022. Failure to take required action
A person who willfully fails to take any action that the Comptroller requires under § 10-804 of this article or § 13-302 of this title with respect to the income tax 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 1988, c. 110, § 1; Acts 2001, c. 275, § 3, eff. Nov. 1, 2001.
Formerly Art. 81, § 320.
MD Code, Tax - General, § 13-1022, MD TAX GENERAL § 13-1022
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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