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2013 Maryland Code
TAX - GENERAL
§ 13-1023 - Negligent failure to provide information
MD Tax-Gen Code § 13-1023 (2013) What's This?
§13-1023.
(a) A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.
(b) This section does not apply to:
(1) the alcoholic beverage tax;
(2) the Maryland estate tax; or
(3) the Maryland generation-skipping transfer tax.
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