2013 Maryland Code
TAX - PROPERTY
§ 14-1012 - Misrepresenting consideration on recorded instrument


MD Tax-Prop Code § 14-1012 (2013) What's This?

§14-1012.

A person who willfully misrepresents the amount of consideration paid in a transaction by affixing to an instrument of writing evidence of a greater or lesser recordation tax paid than required under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.

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