{"data":{"id":"us-md/md.-code-tax-general-13-1022","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1022","heading":"","body":"A person who willfully fails to take any action that the Comptroller requires under § 10–804 of this article or § 13–302 of this title with respect to the income tax 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=13-1022","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"4e4b078b3163e6bce479e159ccffec345f20b453b3ee350740fa0d6c0f4d1b77","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1021","next":"us-md/md.-code-tax-general-13-1023"},"notice":"GroundRules: Original legal text. Not legal advice."}