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2020 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax
Universal Citation: MD. Tax - General Code Ann. § 13-1030 (2020)
(a) A person who makes or assists another person to make a false claim for refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
(b) A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
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