{"data":{"id":"us-md/md.-code-tax-general-13-1003","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1003","heading":"","body":"(a) A person who is required to file an admissions and amusement tax return and who willfully makes a false statement or misleading omission on the return required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.\n(b) A person who is required to file a boxing and wrestling tax return and who willfully makes a false statement or misleading omission on the return required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.\n(c) A person, including an officer of a corporation, who is required to file a sales and use tax return and who willfully makes a false statement or misleading omission on the return required under Title 11 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1003","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"5d4f2b86e32391e34eaf9e0ac0acfc8551540f2ff67f74117fd1d6edbc48f573","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1002","next":"us-md/md.-code-tax-general-13-1004"},"notice":"GroundRules: Original legal text. Not legal advice."}