A person who willfully fails to take any action that the Comptroller requires under § 10-804 of this article or § 13-302 of this title with respect to the income tax is guilty of a misdemeanor 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. Amended by Acts 1988, c. 110, § 1; Acts 2001, c. 275, § 3, eff. Nov. 1, 2001.

Formerly Art. 81, § 320.