{"data":{"id":"us-md/md.-code-tax-general-13-703","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–703","heading":"","body":"(a) If, with the intent to evade the payment of tax, a person, including an officer of a corporation, or a governmental unit makes a false tax return, the tax collector shall assess a penalty not exceeding 100% of the tax due.\n(b) If, with the intent to evade the payment of tax, a person hired to prepare a tax return makes a false tax return, the tax collector shall assess the hired preparer a penalty not exceeding 100% of the tax due.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-703","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"bd55f1f04a668a432c8f97958233b38da0393099ac0c9b600b2cd7e83d95458b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-702","next":"us-md/md.-code-tax-general-13-704"},"notice":"GroundRules: Original legal text. Not legal advice."}