Maryland Code, LOCAL GOVERNMENT 20-121
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Terms Used In Maryland Code, LOCAL GOVERNMENT 20-121
- Conviction: A judgement of guilt against a criminal defendant.
- 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 who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.
(b) (1) A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both.
(2) A prosecution under this subsection does not bar a prosecution for perjury.