There is a newer version of the Maryland Code
Maryland Tax - General Section 13-1022
§ 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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