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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
- Section 13-1001 - Willful Failure to File Return
- Section 13-1002 - Willfully Filing False Return
- Section 13-1003 - Willfully Making False Statement or Misleading Omission
- Section 13-1004 - False Return, False Claim for Refund, or Attempted Tax Evasion by Income Tax Return Preparer
- Section 13-1005 - Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax
- Section 13-1006 - Willful Failure to Collect or Pay Over Sales and Use Tax
- Section 13-1007 - Violations of Income Tax Withholding Requirements
- Section 13-1008 - Willful Failure to Keep Records
- Section 13-1009 - Evasion of Alcoholic Beverage Tax
- Section 13-1010 - Willful Evasion of Sales and Use Tax
- Section 13-1011 - Counterfeiting Alcoholic Beverage Tax Stamps
- Section 13-1012 - False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps
- Section 13-1013 - Willful Possession, Sale, or Offer to Sell Alcoholic Beverage on Which Tax Is Not Paid
- Section 13-1014 - Willful Possession, Sale, or Offer to Sell Unstamped or Improperly Stamped Cigarettes
- Section 13-1015 - Willful Transportation of Unstamped Cigarettes
- Section 13-1016 - Engaging in Business Without Sales and Use Tax License
- Section 13-1017 - Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax
- Section 13-1018 - Unlawful Disclosure by Current or Former Government Personnel
- Section 13-1019 - Unlawful Disclosure of Income Tax Return Preparer
- Section 13-1020 - Other Violations of Alcoholic Beverage, Boxing and Wrestling, or Motor Carrier Tax Laws
- Section 13-1021 - Violation of Alcoholic Beverage Tax Regulation
- Section 13-1022 - Failure to Take Action Required by Comptroller
- Section 13-1023 - Negligent Failure to Provide Information
- Section 13-1024 - Willful Failure to Provide Information
- Section 13-1025 - Assaulting Tax Collector or Bidder
- Section 13-1026 - Negligent Failure of Governmental Officer or Employee to Perform Duty
- Section 13-1027 - Willful Failure of Governmental Officer or Employee to Perform Duty
- Section 13-1029 - Violation of Motor Fuel Tax Provisions
- Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax
- Section 13-1031 - Engaging in Motor Fuel Business Without a License
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.
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