Md. Code Ann., Tax-Gen. § 13-1029
A person who violates any provision of Title 9, Subtitle 3 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.
Added by Acts 1988, c. 110, § 1, eff. Jan. 1, 1989.
Formerly Art. 56, §§ 140, 153.