1. (a) A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
2. (b) A person who is required to pay the boxing and wrestling tax and who willfully fails to pay the tax as required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.

Formerly Art. 81, § 411.