Home Table of Contents

§ 13-703. Fraudulent returns

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 7. Penalties (Refs & Annos)
Effective: July 1, 2017
MD Code, Tax - General, § 13-703
§ 13-703. Fraudulent returns
Currentness
In general
(a) If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the tax due.
Tax preparers
(b) If, with the intent to evade the payment of tax, a person hired to prepare a tax return makes a false tax return, the tax collector shall assess the hired preparer a penalty not exceeding 100% of the tax due.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1; Acts 2017, c. 379, § 1, eff. July 1, 2017.
Formerly Art. 56, § 156, Art. 81, §§ 302, 345, 365, 407.
MD Code, Tax - General, § 13-703, MD TAX GENERAL § 13-703
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.
End of Document