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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1001. Willful failure to file return

Universal Citation: MD Tax-Gen Code § 13-1001 (2018)
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  • (a) Admissions and amusement tax. -- A person who is required to file an admissions and amusement tax return and who willfully fails to file the return as required under Title 4 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 or both.

  • (b) Boxing and wrestling tax. -- A person who is required to file a boxing and wrestling tax return and who willfully fails to file the return as required under Title 6 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 or both.

  • (c) Financial institution franchise tax. -- A person who is required to file a financial institution tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 5,000 or imprisonment not exceeding 5 years or both.

  • (d) Income tax. -- A person who is required to file an income tax return and who willfully fails to file the return as required under Title 10 of this article 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.

  • (e) Sales and use tax. -- A person, including any officer of a corporation, who is required to file a sales and use tax return and who willfully fails to file the return as required under Title 11 of this article 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.

  • (f) Public service company franchise tax. -- A person who is required to file a public service company franchise tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 5,000 or imprisonment not exceeding 5 years or both.

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