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§ 14-1009. Failing to answer interrogatory willfully

West's Annotated Code of MarylandTax-PropertyEffective: April 8, 2008

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 10. Crimes and Offenses
Effective: April 8, 2008
MD Code, Tax - Property, § 14-1009
§ 14-1009. Failing to answer interrogatory willfully
In general
(a) A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to answer an interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
Perjury
(b) A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2008, c. 36, § 1, eff. April 8, 2008.
MD Code, Tax - Property, § 14-1009, MD TAX PROPERTY § 14-1009
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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