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§ 13-1030. Fraudulent motor fuel refund claims

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, § 13-1030
§ 13-1030. Fraudulent motor fuel refund claims
Fraudulent claims for refund
(a) A person who makes or assists another person to make a false claim for refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
Fraudulent refunds
(b) A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.

Credits

Added by Acts 1988, c. 110, § 1, eff. Jan. 1, 1989. Amended by Acts 2009, c. 221, § 1, eff. Oct. 1, 2009.
Formerly Art. 56, § 153.
MD Code, Tax - General, § 13-1030, MD TAX GENERAL § 13-1030
Current through legislation effective through May 9, 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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