Maryland Statutes
Title 13 - Procedure
Subtitle 10 - Crimes and Offenses

Section 13-1001 - Willful Failure to File Return - (a) A person who is required to file an admissions...

Section 13-1002 - Willfully Filing False Return - (a) A person who willfully files a false alcoholic beverage...

Section 13-1003 - Willfully Making False Statement or Misleading Omission - (a) A person who is required to file an admissions...

Section 13-1004 - False Return, False Claim for Refund, or Attempted Tax Evasion by Income Tax Return Preparer - (a) An income tax return preparer who willfully prepares, assists...

Section 13-1005 - Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax - (a) A person who is required to pay the admissions...

Section 13-1006 - Willful Failure to Collect or Pay Over Sales and Use Tax - (a) A person, including an officer of a corporation, who...

Section 13-1007 - Violations of Income Tax Withholding Requirements - (a) A person who is required to file an income...

Section 13-1008 - Willful Failure to Keep Records - (a) A person who is required to pay the admissions...

Section 13-1009 - Evasion of Alcoholic Beverage Tax - A person who participates in evading the alcoholic beverage tax...

Section 13-1010 - Willful Evasion of Sales and Use Tax - A person, including an officer of a corporation, who is...

Section 13-1011 - Counterfeiting Alcoholic Beverage Tax Stamps - A person who counterfeits an alcoholic beverage tax stamp, as...

Section 13-1012 - False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps - (a) A person who willfully makes, causes to be made,...

Section 13-1013 - Willful Possession, Sale, or Offer to Sell Alcoholic Beverage on Which Tax Is Not Paid - A person who willfully possesses, transports, sells, offers for sale,...

Section 13-1014 - Willful Possession, Sale, or Offer to Sell Unstamped or Improperly Stamped Cigarettes - (a) (1) A person who willfully possesses, sells, or attempts...

Section 13-1015 - Willful Transportation of Unstamped Cigarettes - (a) A person who willfully ships, imports, sells into or...

Section 13-1016 - Engaging in Business Without Sales and Use Tax License - A person who engages in the business of a retail...

Section 13-1017 - Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax - A vendor who holds out to the public that the...

Section 13-1018 - Unlawful Disclosure by Current or Former Government Personnel - An officer, employee, former officer, or former employee of the...

Section 13-1019 - Unlawful Disclosure of Income Tax Return Preparer - Any income tax return preparer who discloses information in violation...

Section 13-1020 - Other Violations of Alcoholic Beverage, Boxing and Wrestling, or Motor Carrier Tax Laws - (a) A person who violates any provision of Title 5...

Section 13-1021 - Violation of Alcoholic Beverage Tax Regulation - A person who violates a regulation adopted by the Comptroller...

Section 13-1022 - Failure to Take Action Required by Comptroller - A person who willfully fails to take any action that...

Section 13-1023 - Negligent Failure to Provide Information - (a) A person who negligently or without reasonable cause fails...

Section 13-1024 - Willful Failure to Provide Information - (a) A person who willfully or with the intent to...

Section 13-1025 - Assaulting Tax Collector or Bidder - (a) A person who assaults a tax collector who is...

Section 13-1026 - Negligent Failure of Governmental Officer or Employee to Perform Duty - An employee or officer of the State, a county, or...

Section 13-1027 - Willful Failure of Governmental Officer or Employee to Perform Duty - An employee or officer of the State, a county, or...

Section 13-1029 - Violation of Motor Fuel Tax Provisions - A person who violates any provision of Title 9, Subtitle...

Section 13-1030 - False or Fraudulent Claims for Refunds of Motor Fuel Tax - (a) A person who makes or assists another person to...

Section 13-1031 - Engaging in Motor Fuel Business Without a License - A person who engages in the business of a dealer,...