Maryland Statutes
§ 14-1006
Maryland § 14-1006
This text of Maryland § 14-1006 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 - Property § 14-1006 (2026).
Text
(a)A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of this article 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 person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
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Bluebook (online)
Maryland § 14-1006, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/14-1006.