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2022 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses
Section 13-1023 - Negligent Failure to Provide Information
Universal Citation:
MD Tax - General Code § 13-1023 (2022)
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(a) A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.
(b) This section does not apply to:
(1) the alcoholic beverage tax;
(2) the Maryland estate tax; or
(3) the Maryland generation-skipping transfer tax.
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