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 in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.(b) An income tax return preparer who willfully attempts to evade any tax imposed under this article or the payment thereof is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.Amended by 2017 Md. Laws, Ch. 379,Sec. 1, eff. 7/1/2017.