Md. Code, Tax - General § 13–1023

(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.