Md. Code, Tax-Gen. § 13-1010
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
Md. Code, TG § 13-1010