State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-10

Section 13-1001 - Willful failure to file return.
Section 13-1002 - Willfully filing false return.
Section 13-1003 - Willfully making false statement or misleading omission.
Section 13-1004 - False return or false claim for refund by income tax return preparer.
Section 13-1005 - Willful failure to pay admissions and amusement tax or boxing and wrestling tax.
Section 13-1006 - Willful failure to collect or pay over sales and use tax.
Section 13-1007 - Violations of income tax withholding requirements.
Section 13-1008 - Willful failure to keep records.
Section 13-1009 - Evasion of alcoholic beverage tax.
Section 13-1010 - Willful evasion of sales and use tax.
Section 13-1011 - Counterfeiting alcoholic beverage tax stamps.
Section 13-1012 - False tobacco tax stamps; unauthorized use or purchase of stamps.
Section 13-1013 - Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid.
Section 13-1014 - Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes.
Section 13-1015 - Willful transportation of unstamped cigarettes [Subject to amendment effective May 1, 2011].
Section 13-1016 - Engaging in business without sales and use tax license.
Section 13-1017 - Holding out to public that vendor assumes or absorbs sales and use tax.
Section 13-1018 - Unlawful disclosure by current or former government personnel.
Section 13-1019 - Unlawful disclosure of income tax return preparer.
Section 13-1020 - Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws.
Section 13-1021 - Violation of alcoholic beverage tax regulation.
Section 13-1022 - Failure to take action required by Comptroller.
Section 13-1023 - Negligent failure to provide information.
Section 13-1024 - Willful failure to provide information.
Section 13-1025 - Assaulting tax collector or bidder.
Section 13-1026 - Negligent failure of governmental officer or employee to perform duty.
Section 13-1027 - Willful failure of governmental officer or employee to perform duty.
Section 13-1028 - [Repealed].
Section 13-1029 - Violation of motor fuel tax provisions.
Section 13-1030 - False or fraudulent claims for refunds of motor fuel tax.
Section 13-1031 - Engaging in motor fuel business without a license.

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-10

Section 13-1001 - Willful failure to file return.
Section 13-1002 - Willfully filing false return.
Section 13-1003 - Willfully making false statement or misleading omission.
Section 13-1004 - False return or false claim for refund by income tax return preparer.
Section 13-1005 - Willful failure to pay admissions and amusement tax or boxing and wrestling tax.
Section 13-1006 - Willful failure to collect or pay over sales and use tax.
Section 13-1007 - Violations of income tax withholding requirements.
Section 13-1008 - Willful failure to keep records.
Section 13-1009 - Evasion of alcoholic beverage tax.
Section 13-1010 - Willful evasion of sales and use tax.
Section 13-1011 - Counterfeiting alcoholic beverage tax stamps.
Section 13-1012 - False tobacco tax stamps; unauthorized use or purchase of stamps.
Section 13-1013 - Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid.
Section 13-1014 - Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes.
Section 13-1015 - Willful transportation of unstamped cigarettes [Subject to amendment effective May 1, 2011].
Section 13-1016 - Engaging in business without sales and use tax license.
Section 13-1017 - Holding out to public that vendor assumes or absorbs sales and use tax.
Section 13-1018 - Unlawful disclosure by current or former government personnel.
Section 13-1019 - Unlawful disclosure of income tax return preparer.
Section 13-1020 - Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws.
Section 13-1021 - Violation of alcoholic beverage tax regulation.
Section 13-1022 - Failure to take action required by Comptroller.
Section 13-1023 - Negligent failure to provide information.
Section 13-1024 - Willful failure to provide information.
Section 13-1025 - Assaulting tax collector or bidder.
Section 13-1026 - Negligent failure of governmental officer or employee to perform duty.
Section 13-1027 - Willful failure of governmental officer or employee to perform duty.
Section 13-1028 - [Repealed].
Section 13-1029 - Violation of motor fuel tax provisions.
Section 13-1030 - False or fraudulent claims for refunds of motor fuel tax.
Section 13-1031 - Engaging in motor fuel business without a license.

State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-10

Section 13-1001 - Willful failure to file return.
Section 13-1002 - Willfully filing false return.
Section 13-1003 - Willfully making false statement or misleading omission.
Section 13-1004 - False return or false claim for refund by income tax return preparer.
Section 13-1005 - Willful failure to pay admissions and amusement tax or boxing and wrestling tax.
Section 13-1006 - Willful failure to collect or pay over sales and use tax.
Section 13-1007 - Violations of income tax withholding requirements.
Section 13-1008 - Willful failure to keep records.
Section 13-1009 - Evasion of alcoholic beverage tax.
Section 13-1010 - Willful evasion of sales and use tax.
Section 13-1011 - Counterfeiting alcoholic beverage tax stamps.
Section 13-1012 - False tobacco tax stamps; unauthorized use or purchase of stamps.
Section 13-1013 - Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid.
Section 13-1014 - Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes.
Section 13-1015 - Willful transportation of unstamped cigarettes [Subject to amendment effective May 1, 2011].
Section 13-1016 - Engaging in business without sales and use tax license.
Section 13-1017 - Holding out to public that vendor assumes or absorbs sales and use tax.
Section 13-1018 - Unlawful disclosure by current or former government personnel.
Section 13-1019 - Unlawful disclosure of income tax return preparer.
Section 13-1020 - Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws.
Section 13-1021 - Violation of alcoholic beverage tax regulation.
Section 13-1022 - Failure to take action required by Comptroller.
Section 13-1023 - Negligent failure to provide information.
Section 13-1024 - Willful failure to provide information.
Section 13-1025 - Assaulting tax collector or bidder.
Section 13-1026 - Negligent failure of governmental officer or employee to perform duty.
Section 13-1027 - Willful failure of governmental officer or employee to perform duty.
Section 13-1028 - [Repealed].
Section 13-1029 - Violation of motor fuel tax provisions.
Section 13-1030 - False or fraudulent claims for refunds of motor fuel tax.
Section 13-1031 - Engaging in motor fuel business without a license.