Terms Used In Maryland Code, TAX - GENERAL 13-1017

  • Conviction: A judgement of guilt against a criminal defendant.
A vendor who holds out to the public that the vendor will absorb or assume the sales and use tax in violation of § 11-402 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 or both.