(a) A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to answer an interrogatory 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