2010 Maryland Code
TAX - PROPERTY
TITLE 14 - PROCEDURE
Subtitle 10 - Crimes and Offenses
Section 14-1002 - Willful failure to provide information.
§ 14-1002. Willful failure to provide information.
(a) In general.- 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 any information as required under 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) Conviction not bar to perjury prosecution.- A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
[1985, ch. 8, § 2.]
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