A person who willfully fails to take any action that the Comptroller requires under § 10–804 of this article or § 13–302 of this title with respect to the income tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years or both.
Md. Code Ann., Tax-Gen. § 13-1022
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.