{"data":{"id":"us-md/md.-code-tax-general-13-1010","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1010","heading":"","body":"A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number 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=13-1010","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"66998e7463ba1971f88d0ebf7a0f19c62ce961ecae74ffe0f083fff07c0313de","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1009","next":"us-md/md.-code-tax-general-13-1012"},"notice":"GroundRules: Original legal text. Not legal advice."}