LegalFix
Sign In

§ 13-1004. False return, false claim for refund, or attempted tax evasion by income tax return preparer

MD Tax-Gen Code § 13-1004 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.

(b)    An income tax return preparer who willfully attempts to evade any tax imposed under this article or the payment thereof is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.

Previous Section
§ 13-1003. Willfully making false statement or misleading omission
Next Section
§ 13-1005. Willful failure to pay admissions and amusement tax or boxing and wrestling tax