Maryland Statutes
§ 13-1024
Maryland § 13-1024
This text of Maryland § 13-1024 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., Tax - General § 13-1024 (2026).
Text
(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.
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Nearby Sections
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Bluebook (online)
Maryland § 13-1024, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-1024.