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§ 13-1020. Miscellaneous fines and penalties for tax violations

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2009

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
Effective: October 1, 2009
MD Code, Tax - General, § 13-1020
§ 13-1020. Miscellaneous fines and penalties for tax violations
Currentness
Alcoholic beverage tax
(a) A person who violates any provision of Title 5 of this article for which there is no sanction provided, except suspension or revocation of a license or permit, is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 2 years or both.
Boxing and wrestling tax
(b) A person who violates any provision of Title 6 of this article for which there is no sanction provided is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.
Motor carrier tax--In general
(c) A person who violates a provision of § 9-219, § 9-220, or § 9-221 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $200 or more than $500.
Motor carrier tax--Falsification of IFTA identification markers
(d) A motor carrier who violates a provision of § 9-223 of this article 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. Amended by Acts 1988, c. 110, § 1; Acts 2009, c. 364, § 1, eff. Oct. 1, 2009.
Formerly Art. 81, § 429.
MD Code, Tax - General, § 13-1020, MD TAX GENERAL § 13-1020
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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