Md. Code, Tax-Prop. § 14-1002

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 14-1002 - Willful failure to provide information
(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article 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 $5,000 or imprisonment not exceeding 18 months or both.
(b) A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.

Md. Code, TP § 14-1002