WILLIAM DONALD SCHAEFER, Governor

Ch. 2

REVISOR'S NOTE: Subsections (a) and (b) of this section are
new language that in part is added to incorporate the
substance of present Art. 2B, § 198, as it related to
returns under this article, and of former Art. 81, §
128(h)(1), as it related to a false return. It is
also derived without substantive change from former
Art. 81, § 128A(f)(l), as it related to a false
return, and the second sentence of § 302(a).

Subsection (c) of this section is new language added
to emphasize the scope of this section.

In subsection (b) of this section, the former word
"fraudulent" is deleted as unnecessary in light of the
word "false".

Also in subsection (b) of this section, the former
word "defeat" is deleted as unnecessary in light of
the word "evade".

Also in subsection (b) of this section, the former
word "statement" is deleted as unnecessary in light of
the use of the word "return".

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

As to the penalty for perjury, see Art. 27, § 439 of
the Code.

Defined terms: "Alcoholic beverage tax" § 1-101
"Financial institution franchise tax" § 1-101
"Income tax" § 1-101 "Person" § 1-101

13-1003. WILLFULLY MAKING FALSE STATEMENT OR MISLEADING
OMISSION.

(A)  ADMISSIONS AND AMUSEMENT TAX.

A PERSON WHO IS REQUIRED TO FILE AN ADMISSIONS AND AMUSEMENT
TAX RETURN AND WHO WILLFULLY MAKES A FALSE STATEMENT OR
MISLEADING OMISSION ON THE RETURN 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)  SALES AND USE TAX.

A PERSON, INCLUDING AN OFFICER OF A CORPORATION, WHO IS
REQUIRED TO FILE A SALES AND USE TAX RETURN AND WHO WILLFULLY
MAKES A FALSE STATEMENT OR MISLEADING OMISSION ON THE RETURN
REQUIRED UNDER TITLE 11 OF THIS ARTICLE IS GUILTY OF A
MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE NOT

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