{"data":{"id":"us-md/md.-code-tax-general-13-1024","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1024","heading":"","body":"(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide information as required under this article or provides false or misleading information is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both.\n(b) A prosecution under this section does not bar a prosecution for perjury.\n(c) 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=13-1024","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"bf986a2b42db2ef7c199156c9cad9d6266d0a63ca10caa792010880d2307e274","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1023","next":"us-md/md.-code-tax-general-13-1025"},"notice":"GroundRules: Original legal text. Not legal advice."}