Section 14-1002 - Willful failure to provide information. - Maryland Statutes

§ 14-1002. 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 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. 

(b)  Conviction not bar to perjury prosecution.- A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury. 
 

[1985, ch. 8, § 2.]