Maryland Code, TRANSPORTATION 14-106

Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See

(a) A person may not knowingly make a false report of the theft of a vehicle to a police officer.

(b) A person may not knowingly make a false report of the theft of a vehicle to the Administration.