2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1020. Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws
(a) Alcoholic beverage tax. -- A person who violates any provision of Title 5 of this article for which there is no sanction provided, except suspension or revocation of a license or permit, is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 1,000 or imprisonment not exceeding 2 years or both.
(b) Boxing and wrestling tax. -- A person who violates any provision of Title 6 of this article for which there is no sanction provided is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 100.
(c) Motor carrier tax. -- A person who violates a provision of § 9-219, § 9-220, or § 9-221 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $ 200 or more than $ 500.
(d) Penalty. -- A motor carrier who violates a provision of § 9-223 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 1,000 or imprisonment not exceeding 1 year or both.
