There is a newer version of the Maryland Code
2013 Maryland Code
TAX - GENERAL
§ 13-703 - False returns
MD Tax-Gen Code § 13-703 (2013) What's This?
§13-703.
If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the underpayment of tax.
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