§ 13-1018. Fines and penalties for unlawful disclosure by government personnel or information d...
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2024
Effective: July 1, 2024
MD Code, Tax - General, § 13-1018
§ 13-1018. Fines and penalties for unlawful disclosure by government personnel or information disclosed in accordance with Tax General § 13-203
An officer, employee, former officer, or former employee of the State, a political subdivision of the State, or a person, governmental entity, or tax compliance organization to which tax information has been disclosed in accordance with § 13-203 of this title who makes a disclosure in violation of Subtitle 2 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2024, c. 728, § 1, eff. July 1, 2024.
Formerly Art. 62A, § 4A; Art. 81, §§ 300, 404.
MD Code, Tax - General, § 13-1018, MD TAX GENERAL § 13-1018
Current through legislation effective through July 1, 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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