Maryland Statutes
§ 20-121
Maryland § 20-121
This text of Maryland § 20-121 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Local Government § 20-121 (2026).
Text
(a)A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
(b)(1) A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both.
(2)A prosecution under this subsection does not bar a prosecution for perjury.
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Bluebook (online)
Maryland § 20-121, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/glg/20-121.