588

LAWS OF MARYLAND

Ch. 8

unnecessary in light of the use of the word
"negligently".

Defined term: "Person" § 1-101

14-1002. WILLFUL FAILURE TO PROVIDE INFORMATION.

(A)  IN GENERAL.

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)  CONVICTION NOT BAR TO PERJURY PROSECUTION.

A PERSON WHO IS CONVICTED OF A CRIME UNDER SUBSECTION (A) OF
THIS SECTION IS ALSO SUBJECT TO PROSECUTION FOR PERJURY.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 221, as that
section relates to the prohibition and penalties for a
willful failure to provide information.

The present phrase "who either as principal or agent"
is omitted in light of the use of the defined term
"person".

The present reference to "at the time and in the
manner", which modifies "required", is omitted as
superfluous.

In subsection (b) of this section, the phrase "person
who is convicted of a crime under subsection (a) of
this section" is substituted for the present reference
to "nothing in this section shall relieve any such
person", for clarity.

Also in subsection (b) of this section, the present
reference to "conviction" of perjury is omitted as
superfluous.

Defined term: "Person" § 1-101

14-1003. NEGLIGENTLY PROVIDING FALSE INFORMATION OR ANSWER.

A PERSON WHO NEGLIGENTLY PROVIDES FALSE INFORMATION OR A
FALSE ANSWER TO A PROPERTY TAX INTERROGATORY UNDER THIS ARTICLE
IS GUILTY OF A MISDEMEANOR AND ON CONVICTION IS SUBJECT TO A FINE
NOT EXCEEDING $500.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 220, as that