Md. Code, Tax-Gen. § 13-1021
Current with changes from the 2024 Legislative Session
A person who violates a regulation adopted by the Comptroller to carry out the provisions of Title 5 of this article is guilty of a crime and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Md. Code, TG § 13-1021