§ 13-1001 Willful failure to file return
§ 13-1002 Willfully filing false return
§ 13-1003 Willfully making false statement or misleading omission
§ 13-1004 False return, false claim for refund, or attempted tax evasion by income tax return preparer
§ 13-1005 Willful failure to pay admissions and amusement tax or boxing and wrestling tax
§ 13-1006 Willful failure to collect or pay over sales and use tax
§ 13-1007 Violations of income tax withholding requirements
§ 13-1008 Willful failure to keep records
§ 13-1009 Evasion of alcoholic beverage tax
§ 13-1010 Willful evasion of sales and use tax
§ 13-1012 False tobacco tax stamps; unauthorized use or purchase of stamps
§ 13-1013 Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid
§ 13-1014 Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes
§ 13-1015 Willful transportation of unstamped cigarettes
§ 13-1016 Engaging in business without sales and use tax license
§ 13-1017 Holding out to public that vendor assumes or absorbs sales and use tax
§ 13-1018 Unlawful disclosure by current or former government personnel
§ 13-1019 Unlawful disclosure of income tax return preparer
§ 13-1020 Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws
§ 13-1021 Violation of alcoholic beverage tax regulation
§ 13-1022 Failure to take action required by Comptroller
§ 13-1023 Negligent failure to provide information
§ 13-1024 Willful failure to provide information
§ 13-1025 Assaulting tax collector or bidder
§ 13-1026 Negligent failure of governmental officer or employee to perform duty
§ 13-1027 Willful failure of governmental officer or employee to perform duty
§ 13-1029 Violation of motor fuel tax provisions
§ 13-1030 False or fraudulent claims for refunds of motor fuel tax
§ 13-1031 Engaging in motor fuel business without a license
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Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 10 - Crimes and Offenses

  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See