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§ 13-1004. Willful preparation of false return or claim for refund; evasion of tax or payment t...

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2017

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
Effective: July 1, 2017
MD Code, Tax - General, § 13-1004
§ 13-1004. Willful preparation of false return or claim for refund; evasion of tax or payment thereof
False return or claim for refund
(a) An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade 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.
Evasion of tax or payment thereof
(b) An income tax return preparer who willfully attempts to evade any tax imposed under this article or the payment thereof 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 1997, c. 405, § 1, eff. July 1, 1997; Acts 2001, c. 275, § 3, eff. Nov. 1, 2001; Acts 2017, c. 379, § 1, eff. July 1, 2017.
Formerly Art. 81, § 302.
MD Code, Tax - General, § 13-1004, MD TAX GENERAL § 13-1004
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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