Maryland Tax - General Section 13-1024

      (a)      A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information 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 prosecution under this section does not bar a prosecution for perjury.

      (c)      This section does not apply to:

            (1)      the alcoholic beverage tax;

            (2)      the Maryland estate tax; or

            (3)      the Maryland generation-skipping transfer tax.