WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Defined terms: "County" § 1-101
"Tax collector" § 1-101

9-714. RESERVED.

9-715. RESERVED.

PART IV. CRIMES AND OFFENSES.

9-716. NEGLIGENT FAILURE TO PROVIDE INFORMATION.

A PERSON WHO NEGLIGENTLY OR WITHOUT REASONABLE CAUSE FAILS
TO PROVIDE ANY INFORMATION AS REQUIRED UNDER THIS TITLE IS GUILTY
OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE NOT
EXCEEDING $500.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 220,
as it related to taxes under this title.

The reference to information "as required under this
title" is added for clarity.

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

The phrase "at the time and in the manner", which
formerly modified "required", is deleted as
surplusage.

The former references to an "interrogatory" and to a
"report" are deleted as unnecessary in light of TP §§
14-1003 and 14-1008.

For similar provisions, see also TG § 13-1023.

Defined term: "Person" § 1-101

9-717. WILLFUL FAILURE TO PROVIDE INFORMATION.

(A)  IN GENERAL.

A PERSON WHO WILLFULLY OR WITH THE INTENT TO EVADE PAYMENT
OF A TAX UNDER THIS TITLE OR TO PREVENT THE COLLECTION OF A TAX
UNDER THIS TITLE FAILS TO PROVIDE INFORMATION AS REQUIRED UNDER
THIS TITLE OR PROVIDES FALSE OR MISLEADING INFORMATION 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)  PROSECUTION FOR PERJURY NOT BARRED.

A PROSECUTION UNDER THIS SECTION DOES NOT BAR A PROSECUTION
FOR PERJURY.

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