Maryland Code, TAX – GENERAL 13-1022
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Terms Used In Maryland Code, TAX - GENERAL 13-1022
- Conviction: A judgement of guilt against a criminal defendant.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
A person who willfully fails to take any action that the Comptroller requires under § 10-804 of this article or § 13-302 of this title with respect to the 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.