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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1022. Failure to take action required by Comptroller
Universal Citation: MD Tax-Gen Code § 13-1022 (2017)
A person who willfully fails to take any action that the Comptroller requires under § 10-804 of this article or § 13-302 of this title with respect to the 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.
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