Maryland Code, TAX – GENERAL 13-1024
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Terms Used In Maryland Code, TAX - GENERAL 13-1024
- 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) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information 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.
(b) A prosecution under this section does not bar a prosecution for perjury.
(c) This section does not apply to:
(1) the alcoholic beverage tax;
(2) the Maryland estate tax; or
(3) the Maryland generation-skipping transfer tax.