{"data":{"id":"us-md/md.-code-tax-property-14-1002","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–1002","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 any information as required under this article 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 person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-1002","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c4a7b36ab3ddd24556fd8b34cdaadec68292764d592086dc089cdb67466b2116","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-1001","next":"us-md/md.-code-tax-property-14-1003"},"notice":"GroundRules: Original legal text. Not legal advice."}