Crimes and Offenses

  1. Law
  2. Maryland Code
  3. General
  4. Procedure
  5. Crimes and Offenses

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Section
13-1001

Willful failure to file return

Section
13-1002

Willfully filing false return

Section
13-1003

Willfully making false statement or misleading omission

Section
13-1004

False return, false claim for refund, or attempted tax evasion by income tax return preparer

Section
13-1005

Willful failure to pay admissions and amusement tax or boxing and wrestling tax

Section
13-1006

Willful failure to collect or pay over sales and use tax

Section
13-1007

Violations of income tax withholding requirements

Section
13-1008

Willful failure to keep records

Section
13-1009

Evasion of alcoholic beverage tax

Section
13-1010

Willful evasion of sales and use tax

Section
13-1011

Counterfeiting alcoholic beverage tax stamps

Section
13-1012

False tobacco tax stamps; unauthorized use or purchase of stamps

Section
13-1013

Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid

Section
13-1014

Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes

Section
13-1015

Willful transportation of unstamped cigarettes

Section
13-1016

Engaging in business without sales and use tax license

Section
13-1017

Holding out to public that vendor assumes or absorbs sales and use tax

Section
13-1018

Unlawful disclosure by current or former government personnel

Section
13-1019

Unlawful disclosure of income tax return preparer

Section
13-1020

Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws

Section
13-1021

Violation of alcoholic beverage tax regulation

Section
13-1022

Failure to take action required by Comptroller

Section
13-1023

Negligent failure to provide information

Section
13-1024

Willful failure to provide information

Section
13-1025

Assaulting tax collector or bidder

Section
13-1026

Negligent failure of governmental officer or employee to perform duty

Section
13-1027

Willful failure of governmental officer or employee to perform duty

Section
13-1029

Violation of motor fuel tax provisions

Section
13-1030

False or fraudulent claims for refunds of motor fuel tax

Section
13-1031

Engaging in motor fuel business without a license