There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 13-1022 - Failure to take action required by Comptroller
MD Tax-Gen Code § 13-1022 (2013) What's This?
§13-1022.
A person who willfully fails to take any action that the Comptroller requires under § 10-804 or § 13-302 of this article with respect to the 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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