Ch. 2

LAWS OF MARYLAND

CONVICTION, IS SUBJECT TO A FINE NOT EXCEEDING $5,000 OR
IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH.

(B)  WILLFUL FAILURE TO WITHHOLD INCOME TAX.

A PERSON WHO IS REQUIRED TO WITHHOLD INCOME TAX AND WHO
WILLFULLY FAILS TO WITHHOLD THE TAX 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)  WILLFUL FAILURE TO PAY INCOME TAX WITHHELD.

A PERSON WHO IS REQUIRED TO PAY OVER INCOME TAX AND WHO
WILLFULLY FAILS TO PAY OVER THE TAX 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.

(D)  WILLFUL FAILURE TO PROVIDE COPIES OF WITHHOLDING TAX
STATEMENT OR WILLFULLY PROVIDING FALSE INCOME TAX WITHHOLDING
STATEMENT.

A PERSON WHO IS REQUIRED TO PROVIDE AN INCOME TAX
WITHHOLDING STATEMENT UNDER TITLE 10 OF THIS ARTICLE AND WHO
WILLFULLY FAILS TO PROVIDE AN INCOME TAX WITHHOLDING STATEMENT OR
WHO WILLFULLY PROVIDES A FALSE INCOME TAX WITHHOLDING STATEMENT
IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A
FINE NOT EXCEEDING $500 OR IMPRISONMENT NOT EXCEEDING 6 MONTHS OR
BOTH.

(E)  WILLFUL FAILURE TO PROVIDE INFORMATION ON INCOME TAX
WITHHOLDING CERTIFICATE OR WILLFULLY FILING FALSE INCOME TAX
WITHHOLDING CERTIFICATE.

A PERSON WHO IS REQUIRED TO FILE AN INCOME TAX WITHHOLDING
CERTIFICATE, UNDER TITLE 10 OF THIS ARTICLE, AND WHO WILLFULLY
FAILS TO PROVIDE INFORMATION REQUIRED ON THE WITHHOLDING
CERTIFICATE OR WHO WILLFULLY FILES A FALSE CERTIFICATE THAT
RESULTS IN THE WITHHOLDING OF LESS THAN THE REQUIRED TAX IS
GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE
NOT EXCEEDING $500 OR IMPRISONMENT NOT EXCEEDING 6 MONTHS OR
BOTH.

(F)  FAILURE TO COMPLY WITH WAGE LIEN.

AN EMPLOYER WHO FAILS TO PAY TO THE COMPTROLLER WAGES
SUBJECT TO A WAGE LIEN AS REQUIRED UNDER § 13-809 OF THIS TITLE
IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A
FINE NOT EXCEEDING $500 OR IMPRISONMENT NOT EXCEEDING 6 MONTHS
OR BOTH.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
312A(b), the eighth sentence of § 322(5), the second

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