§ 13-1022. Failure to take action required by Comptroller

MD Tax-Gen Code § 13-1022 (2019) (N/A)
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A person who willfully fails to take any action that the Comptroller requires under § 10-804 or § 13-302 of this article with respect to the 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.