Md. Code, Tax-Gen. § 13-1022
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
A person who willfully fails to take any action that the Comptroller requires under § 10-804 of this article or § 13-302 of this title with respect to the 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.
Md. Code, TG § 13-1022