Ch. 5

LAWS OF MARYLAND

article is guilty of a misdemeanor and, on conviction, is subject
to a fine not exceeding $100.

DRAFTER'S NOTE:

Error: Erroneous cross-reference in § 13-1016 of the
Tax - General Article.

Occurred: Ch. 2, Acts of 1988.

13-1019.

Any income tax return preparer who discloses information in
violation of [§ 13-208] § 13-207 of this title is guilty of a
misdemeanor and, on conviction, is subject to a fine of not less
than $500 or more than $10,000.

DRAFTER'S NOTE:

Error: Erroneous cross-reference in § 13-1019 of the
Tax - General Article.

Occurred: As a result of renumbering in Ch. 569, Acts
of 1988.

Article - Tax - Property

1-101.

(x) "Principal office of a domestic corporation" means:

(3) if there is no office or place that meets the
requirements of [items (1) or (2)] ITEM (1) OR ITEM (2) of this
subsection, the principal office named in the corporation charter
or reported to the Department.

DRAFTER'S NOTE:

Error: Stylistic error in § l-101(x)(3) of the Tax -
Property Article.

Occurred: Ch. 8, Acts of 1985.

7-503.

(a) (2) Real property that meets the requirements of
subsection (b) of this section is not subject to property tax if
the owner of the real property is:

(ii) 1. a limited partnership whose managing
general partner is:

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