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§ 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 through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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