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§ 13-1024. Willful failure to provide information

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
MD Code, Tax - General, § 13-1024
§ 13-1024. Willful failure to provide information
In general
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
Prosecution for perjury
(b) A prosecution under this section does not bar a prosecution for perjury.
Application of section
(c) This section does not apply to:
(1) the alcoholic beverage tax;
(2) the Maryland estate tax; or
(3) the Maryland generation-skipping transfer tax.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 2; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
Formerly Art. 81, § 221.
MD Code, Tax - General, § 13-1024, MD TAX GENERAL § 13-1024
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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