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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 13-1001

§ 13-1001

Official textmgaleg.maryland.gov

# (a)

A person who is required to file an admissions and amusement tax return and who willfully fails to file the return 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 file a boxing and wrestling tax return and who willfully fails to file the return 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.

# (c)

A person who is required to file a financial institution tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.

# (d)

A person who is required to file an income tax return and who willfully fails to file the return as required under Title 10 of this article 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.

# (e)

A person, including any officer of a corporation, who is required to file a sales and use tax return and who willfully fails to file the return as required under Title 11 of this article 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.

# (f)

A person who is required to file a public service company franchise tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.

# (g)

A person who is required to file a digital advertising gross revenues tax return and who willfully fails to file the return as required under Title 7.5 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.

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In this article (40 sections)
  1. gtg-11-708 · § 11-708
  2. gtg-11-709 · § 11-709
  3. gtg-11-710 · § 11-710
  4. gtg-11-711 · § 11-711
  5. gtg-11-712 · § 11-712
  6. gtg-12-101 · § 12-101
  7. gtg-12-102 · § 12-102
  8. gtg-12-103 · § 12-103
  9. gtg-12-104 · § 12-104
  10. gtg-12-105 · § 12-105
  11. gtg-12-201 · § 12-201
  12. gtg-12-202.1 · § 12-202.1
  13. gtg-12-202 · § 12-202
  14. gtg-12-203 · § 12-203
  15. gtg-12-204 · § 12-204
  16. gtg-12-301 · § 12-301
  17. gtg-12-302 · § 12-302
  18. gtg-12-303 · § 12-303
  19. gtg-12-304 · § 12-304
  20. gtg-12-305 · § 12-305
  21. gtg-13-1001 · § 13-1001
  22. gtg-13-1002 · § 13-1002
  23. gtg-13-1003 · § 13-1003
  24. gtg-13-1004 · § 13-1004
  25. gtg-13-1005 · § 13-1005
  26. gtg-13-1006 · § 13-1006
  27. gtg-13-1007 · § 13-1007
  28. gtg-13-1008 · § 13-1008
  29. gtg-13-1009 · § 13-1009
  30. gtg-13-101 · § 13-101
  31. gtg-13-1010 · § 13-1010
  32. gtg-13-1012 · § 13-1012
  33. gtg-13-1013 · § 13-1013
  34. gtg-13-1014 · § 13-1014
  35. gtg-13-1015 · § 13-1015
  36. gtg-13-1016 · § 13-1016
  37. gtg-13-1017 · § 13-1017
  38. gtg-13-1018 · § 13-1018
  39. gtg-13-1019 · § 13-1019
  40. gtg-13-102 · § 13-102
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