1. (a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.
2. (b) A prosecution under this section does not bar a prosecution for perjury.

3. (c) This section does not apply to:

   1. (1) the alcoholic beverage tax;
   2. (2) the Maryland estate tax; or
   3. (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, § 221.