Section 13-1024 - Willful failure to provide information. - Maryland Statutes

§ 13-1024. Willful failure to provide information.
 

(a)  In general.- 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. 

(b)  Prosecution for perjury not barred.- A prosecution under this section does not bar a prosecution for perjury. 

(c)  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, § 221; 1988, ch. 2, § 1; ch. 643, § 2; 1994, ch. 692.]