§ 14-1002. Willful failure to provide information

MD Tax-Prop Code § 14-1002 (2019) (N/A)
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(a)    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)    A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.