{"data":{"id":"us-md/md.-code-tax-general-13-1008","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1008","heading":"","body":"(a) A person who is required to pay the admissions and amusement tax and who willfully fails to keep records as required under § 4-202 of this article or under admissions and amusement tax regulations 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 keep records as required under § 6-202 of this article or under boxing and wrestling tax regulations 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 keep records under Title 11 of this article or under sales and use tax regulations and who willfully fails to keep the records is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1008","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"340b9adfd926096a9657644cf2cd44d266a9e4a448845ed02e6242f20c56d79a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1007","next":"us-md/md.-code-tax-general-13-1009"},"notice":"GroundRules: Original legal text. Not legal advice."}