§ 13-1023. Negligent failure to provide information

MD Tax-Gen Code § 13-1023 (2019) (N/A)
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(a)    A person who negligently or without reasonable cause 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 $500.

(b)    This section does not apply to:

(1)    the alcoholic beverage tax;

(2)    the Maryland estate tax; or

(3)    the Maryland generation-skipping transfer tax.