There is a newer version
of
this Section
2019 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
§ 13-1002. Willfully filing false return
Universal Citation: MD Tax-Gen Code § 13-1002 (2019)
(a) A person who willfully files a false alcoholic beverage tax return is guilty of perjury and, on conviction, is subject to the penalty for perjury.
(b) A person, including an officer of a corporation, who willfully files a false financial institution franchise tax return, a false public service company franchise tax return, or a false income tax return with the intent to evade the payment of tax due under this article is guilty of perjury and, on conviction, is subject to the penalty for perjury.
(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, financial institution franchise, public service company franchise, and income taxes.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
