Md. Code, Tax-Prop. § 14-1012
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
A person who willfully misrepresents the amount of consideration paid in a transaction by affixing to an instrument of writing evidence of a greater or lesser recordation tax paid than required under Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months.
Md. Code, TP § 14-1012