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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
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SUBTITLE 1. TAX PROCEDURES |
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PART IV. PROHIBITED ACTS; PENALTIES |
§ 20-121. Failure to provide information
Latest version.
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(a) Negligent failure. -- 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) Willful failure. --
(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.