Ch. 110

LAWS OF MARYLAND

(C) 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 $5,000 OR
IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH.

[(c)] (D) 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 $5,000 or imprisonment not
exceeding 5 years or both.

13-1019.

Any income tax return preparer who discloses information in
violation of § [13-204] 13-208 of this title is guilty of a
misdemeanor and, on conviction, is subject to a fine not
exceeding OF NOT LESS THAN $500 OR MORE THAN $10,000.

13-1020.

(C) A PERSON WHO VIOLATES A PROVISION OF § 9-219, § 9-220,
OR § 9-221 OF THIS ARTICLE IS GUILTY OF A MISDEMEANOR AND, ON
CONVICTION, IS SUBJECT TO A FINE NOT EXCEEDING OF NOT LESS THAN
$200 OR MORE THAN $500.

13-1022.

A person who willfully fails to take any action that the
Comptroller requires under § [10-905] 10-802 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 $5,000 or imprisonment not exceeding 5 years or both.

13-1028.

A PERSON WHO IS REQUIRED TO PAY THE GARRETT COUNTY BEER TAX
AND WHO WILLFULLY FAILS TO PAY THE TAX AS REQUIRED UNDER § 5-304
OF THIS ARTICLE IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS
SUBJECT TO A FINE NOT EXCEEDING $5,000 OR IMPRISONMENT NOT
EXCEEDING 1 YEAR OR BOTH.

13-1029.

A PERSON WHO VIOLATES ANY PROVISION OF TITLE 9, SUBTITLE 3
OF THIS ARTICLE IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS
SUBJECT TO A FINE NOT EXCEEDING $1,000 OR IMPRISONMENT IN THE
COUNTY JAIL NOT EXCEEDING 6 MONTHS OR BOTH.

13-1030.

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