{"data":{"id":"us-md/md.-code-tax-general-13-1030","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1030","heading":"","body":"(a) A person who makes or assists another person to make a false claim for refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.\n(b) A person who fraudulently obtains or assists another person to fraudulently obtain a refund of motor fuel tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment in the county jail not exceeding 6 months or both.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1030","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"99e4c2368ad0e711f4338dee51b495a00beabff4ea4aa03ca47342f93a866f92","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1029","next":"us-md/md.-code-tax-general-13-1031"},"notice":"GroundRules: Original legal text. Not legal advice."}