Md. Code Ann., Tax-Gen. § 13-1023
Fines and penalties for failure to provide information
Effective Oct 1, 1994Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 2; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.State of Maryland
- (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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 643, § 2; Acts 1994, c. 692, § 1, eff. Oct. 1, 1994.
Formerly Art. 81, § 220.