§ 13-1021

Md. Code, Tax - General § 13-1021, under Article — Tax - General.

Md. Code, Tax - General § 13-1021

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.