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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1023. Negligent failure to provide information
Universal Citation: MD Tax-Gen Code § 13-1023 (2017)
- (a) In general. -- A person who negligently or without reasonable cause 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 $ 500.
- (b) Limitations. -- This section does not apply to:
- (1) the alcoholic beverage tax;
- (2) the Maryland estate tax; or
- (3) the Maryland generation-skipping transfer tax.
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