WILLIAM DONALD SCHAEFER, Governor                            Ch. 692

13-1003.

(a) 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) A PERSON WHO IS REQUIRED TO FILE A BOXING AND WRESTLING TAX
RETURN AND WHO WILLFULLY MAKES A FALSE STATEMENT OR MISLEADING
OMISSION ON THE RETURN REQUIRED UNDER TITLE 6 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)](C) 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 exceeding $5,000 or imprisonment not exceeding 5
years or both.

13-1005.

(A)     A person who is required to pay the admissions and amusement tax and who
willfully fails to pay the tax as 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)     A PERSON WHO IS REQUIRED TO PAY THE BOXING AND WRESTLING TAX
AND WHO WILLFULLY FAILS TO PAY THE TAX AS REQUIRED UNDER TITLE 6 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.
13-1008.

(a) A person who is required to pay the admissions and amusement tax and who
willfully fails to keep records as required under § 4-202 of this article or under admissions
and amusement tax regulations 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) A PERSON WHO IS REQUIRED TO PAY THE BOXING AND WRESTLING TAX
AND WHO WILLFULLY FAILS TO KEEP RECORDS AS REQUIRED UNDER SECTION 6-202
OF THIS ARTICLE OR UNDER BOXING AND WRESTLING TAX REGULATIONS 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)](C) A person, including an officer of a corporation, who is required to keep
records' under Title 11 of this article or under sales and use tax regulations and who
willfully fails to keep the records is guilty of a misdemeanor and, on conviction, is subject
to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.

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