Section 13-1023 - Negligent failure to provide information(a) 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) This section does not apply to: (1) the alcoholic beverage tax;(2) the Maryland estate tax; or(3) the Maryland generation-skipping transfer tax.