{"data":{"id":"us-md/md.-code-tax-general-13-1005","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1005","heading":"","body":"(a) A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as 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 pay the boxing and wrestling tax and who willfully fails to pay the tax as 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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1005","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e19a575b88769c95b2ed4eb6aebf6faa317b8427629cf2831f55af86cf4ce4b7","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1004","next":"us-md/md.-code-tax-general-13-1006"},"notice":"GroundRules: Original legal text. Not legal advice."}