There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 13-1004 - False return or false claim for refund by income tax return preparer
MD Tax-Gen Code § 13-1004 (2013) What's This?
§13-1004.
An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
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