Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language that in part
is added to incorporate the substance of former Art.
81, § 128(h)(1), as it related to failure to file
returns, and in part is derived without substantive
change from former Art. 81, § 411(2) and the penalty
provision of (4), and as they related to penalties for
failure to file returns, §§ 128A(f)(l), the second
sentence of 320, 369(a)(3) and (b)(1) and 399.

In subsection (a) of this section, the former words
"firm or corporation" are deleted as included in the
defined term "person", for clarity.

In subsection (b) of this section, the former word
"report" is deleted as included in the word "return".

Also in subsection (b) of this section, the former
term "taxpayer" is deleted as included in the defined
term "person", for clarity and consistency.

Also in subsection (b) of this section, the former
reference to sentence imposition in "the discretion of
the court" is deleted as unnecessary in light of the
broad powers of the court.

As to Tax - General Article Review Committee notes
regarding this section, see the General Revisor's Note
to this title.

Defined terms: "Admissions and amusement tax" § 1-101
"Financial institution franchise tax" § 1-101
"Income tax" § 1-101 "Person" § 1-101
"Sales and use tax" § 1-101

13-1002. WILLFULLY FILING FALSE RETURN.

(A)  ALCOHOLIC BEVERAGE TAX.

A PERSON WHO WILLFULLY FILES A FALSE ALCOHOLIC BEVERAGE TAX
RETURN IS GUILTY OF PERJURY AND, ON CONVICTION, IS SUBJECT TO THE
PENALTY FOR PERJURY.

(B)  FINANCIAL INSTITUTION FRANCHISE OR INCOME TAX.

A PERSON, INCLUDING AN OFFICER OF A CORPORATION, WHO
WILLFULLY FILES A FALSE FINANCIAL INSTITUTION FRANCHISE TAX
RETURN OR A FALSE INCOME TAX RETURN WITH THE INTENT TO EVADE THE
PAYMENT OF TAX DUE UNDER THIS ARTICLE IS GUILTY OF PERJURY AND,
ON CONVICTION, IS SUBJECT TO THE PENALTY FOR PERJURY.

(C)  APPLICABILITY.

SUBSECTIONS (A) AND (B) OF THIS SECTION APPLY TO THE
ALCOHOLIC BEVERAGE, FINANCIAL INSTITUTION FRANCHISE, AND INCOME
TAXES.

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