Md. Code Ann., Tax-Gen. § 13-712

Intentional evasion of boxing and wrestling tax

Effective Jan 1, 1989Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 26, § 2.State of Maryland

If, with the intent to evade the boxing and wrestling tax, a person sells a program or other item instead of an admission ticket, the person shall forfeit any license granted to the person under Title 4, Subtitle 3 of the Business Regulation Article.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 26, § 2.

Formerly Art. 56, § 117.

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