{"data":{"id":"us-md/md.-code-tax-general-13-1021","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1021","heading":"","body":"A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime 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=13-1021","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e70b9e78f7ed0323d9462972814fd11d22344a3e1d7a98501ade8db80527c43f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1020","next":"us-md/md.-code-tax-general-13-1022"},"notice":"GroundRules: Original legal text. Not legal advice."}