Md. Code Ann., Tax-Gen. § 13-1021
A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.