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2018 Maryland Code
Tax - Property
Title 14 - Procedure
Subtitle 10 - Crimes and Offenses
§ 14-1009. Willful failure to answer interrogatory
Universal Citation: MD Tax-Prop Code § 14-1009 (2018)
(a) In general. -- A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to answer an interrogatory under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $ 5,000 or imprisonment not exceeding 18 months or both.
(b) Conviction not bar to perjury prosecution. -- A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
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