§ 13-1023

Maryland § 13-1023

• Jurisdiction: Maryland
• Article gtg: Tax - General
• Title: 13

Text

(a) A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.

(b) This section does not apply to:

(1) the alcoholic beverage tax;

(2) the Maryland estate tax; or

(3) the Maryland generation-skipping transfer tax.