LegalFix
Sign In

§ 13-1005. Willful failure to pay admissions and amusement tax or boxing and wrestling tax

MD Tax-Gen Code § 13-1005 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.

(b)    A person who is required to pay the boxing and wrestling tax and who willfully fails to pay the tax as required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.

Previous Section
§ 13-1004. False return, false claim for refund, or attempted tax evasion by income tax return preparer
Next Section
§ 13-1006. Willful failure to collect or pay over sales and use tax