Section 13-1023 - Negligent failure to provide information. - Maryland Statutes

§ 13-1023. Negligent failure to provide information.
 

(a)  In general.- 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. 

(b)  Limitations.- This section does not apply to: 

(1) the alcoholic beverage tax; 

(2) the Maryland estate tax; or 

(3) the Maryland generation-skipping transfer tax. 
 

[An. Code 1957, art. 81, § 220; 1988, ch. 2, § 1; ch. 643, § 2; 1994, ch. 692.]