2013 Maryland Code
TAX - PROPERTY
§ 14-1006 - Willful failure to submit property tax report
§14-1006.
(a) A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of this article 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 person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
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