Maryland Political Subdivisions - Miscellaneous Provisions Section 9-717

      (a)      A person who willfully or with the intent to evade payment of a tax under this title or to 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 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.