§ 14-1006. Willful failure to submit property tax report

Latest version.

(a) In general. -- 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) Conviction not bar to perjury prosecution. -- A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.

HISTORY: 1985, ch. 8, § 2.

                    
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