State Codes and Statutes
Statutes > Maryland > Tax-general > Title-13 > Subtitle-10 > 13-1023§ 13-1023. Negligent failure to provide information.
(a) In general.- A person who negligently or without reasonable cause 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 $500.
(b) Limitations.- This section does not apply to:
(1) the alcoholic beverage tax;
(2) the Maryland estate tax; or
(3) the Maryland generation-skipping transfer tax.
[An. Code 1957, art. 81, § 220; 1988, ch. 2, § 1; ch. 643, § 2; 1994, ch. 692.]
