Maryland Tax - General Section 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.