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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1004. False return, false claim for refund, or attempted tax evasion by income tax return preparer
Universal Citation: MD Tax-Gen Code § 13-1004 (2017)
- (a) False return or false claim for refund. -- An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade 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.
- (b) Tax evasion. -- An income tax return preparer who willfully attempts to evade any tax imposed under this article or the payment thereof 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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