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2019 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 7 - Penalties
§ 13-703. False returns
Universal Citation: MD Tax-Gen Code § 13-703 (2019)
(a) If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the tax due.
(b) If, with the intent to evade the payment of tax, a person hired to prepare a tax return makes a false tax return, the tax collector shall assess the hired preparer a penalty not exceeding 100% of the tax due.
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