{"data":{"id":"us-md/md.-code-tax-general-13-1023","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1023","heading":"","body":"(a) A person who negligently or without reasonable cause fails to provide any information as required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500.\n(b) This section does not apply to:\n(1) the alcoholic beverage tax;\n(2) the Maryland estate tax; or\n(3) the Maryland generation-skipping transfer tax.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1023","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"f633ade5e865e3d8a22caa2810844ccd2ba9dc90733c1b00c1f157f9a3973589","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1022","next":"us-md/md.-code-tax-general-13-1024"},"notice":"GroundRules: Original legal text. Not legal advice."}