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ง 13-1010. Willful Evasion Of Sales And Use Tax

ง 13-1010. Willful evasion of sales and use tax

   A person, including an officer of a corporation, who is required to pay the sales and use tax and who willfully evades the tax by use of a license number or exemption number that has not been issued by the Comptroller to the person using the number is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $ 1,000 or imprisonment not exceeding 1 year or both.

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Local Government
Maryland
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Larry Hogan
Larry Hogan
January 21, 2015 -
Republican
1-410-974-3400
100 State Circle, Annapolis, MD, 21401

Keywords
sales
tax
comptroller
pay
issued
number
misdemeanor
willfully
exemption
license