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2018 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-712. Evasion of boxing and wrestling tax
Universal Citation: MD Tax-Gen Code § 13-712 (2018)
If, with the intent to evade the boxing and wrestling tax, a person sells a program or other item instead of an admission ticket, the person shall forfeit any license granted to the person under Title 4, Subtitle 3 of the Business Regulation Article.
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