(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide any information as required under this article 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) A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
Structure Maryland Statutes
Subtitle 10 - Crimes and Offenses
Section 14-1001 - Negligent Failure to Provide Information
Section 14-1002 - Willful Failure to Provide Information
Section 14-1003 - Negligently Providing False Information or Answer
Section 14-1004 - Willfully Providing False Information or Answer
Section 14-1005 - Negligent Failure to Submit Property Tax Report
Section 14-1006 - Willful Failure to Submit Property Tax Report
Section 14-1007 - Negligently Filing False Property Tax Report
Section 14-1008 - Negligent Failure to Answer Interrogatory
Section 14-1009 - Willful Failure to Answer Interrogatory
Section 14-1010 - Recording Instrument Without Paying Recordation Tax
Section 14-1011 - Failure to Pay Additional Recordation Tax
Section 14-1012 - Misrepresenting Consideration on Recorded Instrument
Section 14-1013 - Assaulting a Collector
Section 14-1014 - Assaulting a Bidder
Section 14-1015 - Negligent Failure of State Officer or Employee to Perform Duty
Section 14-1016 - Willful Failure of State Officer or Employee to Perform Duty
Section 14-1017 - Disclosure of Confidential Information by State Officer or Employee