reglab/housing_qa huggingface dataset:
MD. Tax - General Code Ann. §  13-711 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-711 - Failure to Keep Tobacco Tax Records

    If a person willfully fails to keep any record required under § 12-203 of this article, the Comptroller may assess a penalty not exceeding 25% of the unpaid tobacco tax.
MD. Tax - General Code Ann. §  13-712 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-712 - Evasion of Boxing and Wrestling Tax

    If, with the intent to evade the boxing and wrestling tax, a person sells a program or other item instead of an admission ticket, the person shall forfeit any license granted to the person under Title 4, Subtitle 3 of the Business Regulation Article.
MD. Tax - General Code Ann. §  13-713 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-713 - Payment of Financial Institution Franchise Tax, Income Tax, etc., by Dishonored Checks

    (a)    If a person pays a tax, interest, or penalties under this article by a check that is not honored by the bank on which it is drawn, the tax collector shall assess a service charge of $30 against the person.    (b)    An assessment under subsection (a) of this section that is not paid within 25 days after the date on which the notice of assessment is mailed is a lien, in favor of the State, that:        (1)    extends to all property and rights to property belonging to the person against whom the assessment is made; and        (2)    may be collected under Subtitle 8, Part II of this title.
MD. Tax - General Code Ann. §  13-714 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-714 - Waiver of Penalty

    For reasonable cause, a tax collector may waive a penalty under this subtitle.
MD. Tax - General Code Ann. §  13-715 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-715 - Tax Preparers -- Failure to Sign or Provide Identification Numbers; Injunctions

    (a)    (1)    Subject to the provisions of paragraph (2) of this subsection, any person who is an income tax return preparer with respect to any return or claim for refund, who is required under § 10-804(b)(2) of this article to sign the return or claim for refund, and who fails to comply with that requirement with respect to the return or claim for refund shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and not due to willful neglect.        (2)    The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year may not exceed $25,000.    (b)    (1)    Subject to the provisions of paragraph (2) of this subsection, any person who is an income tax return preparer with respect to any return or claim for refund and who fails to comply with § 10-804(c)(3) of this article with respect to the return or claim for refund shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and not due to willful neglect.        (2)    The maximum penalty imposed under this subsection on any person with respect to documents filed during any calendar year may not exceed $25,000.    (c)    (1)    The Attorney General may bring an action in the name of the State or the Comptroller to enjoin a person from acting as an income tax return preparer as defined in § 7701 of the Internal Revenue Code.        (2)    A court may enjoin a person from acting as an income tax return preparer if the court determines:            (i)    that the income tax return preparer:                1.    failed to comply with § 10–804(b)(2) or (c)(3) of this article;                2.    misrepresented the income tax return preparer’s experience, education, or registration as an income tax return preparer;                3.    guaranteed the payment of a tax refund or a tax credit; or                4.    engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of this article; and            (ii)    that injunctive relief is appropriate to prevent the recurrence of the conduct specified in this paragraph.        (3)    The Attorney General shall bring the action in the county where the defendant:            (i)    resides; or            (ii)    engages in the practice of income tax return preparation.
MD. Tax - General Code Ann. §  13-716 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-716 - Penalty for Underpayment; Calculations

    (a)    The Comptroller shall assess a penalty of 25% of the amount of the underpayment of tax which is attributable to any substantial estate tax valuation understatement.    (b)    For purposes of this section, there is a substantial estate tax valuation understatement if the value of any property claimed, or that should have been claimed, on any return of tax imposed by Title 7, Subtitle 3 of this article is 60% or less of the amount determined to be the correct amount of that valuation.    (c)    A penalty may not be imposed under subsection (a) of this section unless the portion of the underpayment attributable to substantial estate tax valuation understatement is greater than $5,000.
MD. Tax - General Code Ann. §  13-717 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 7 - Penalties|Section 13-717 - Penalty for Violation of 10-824 of This Article

    (a)    An income tax return preparer who is subject to § 10–824 of this article and who fails to file a return as required in § 10–824 of this article shall pay a penalty of $50 for that failure, unless it is shown that the failure is due to reasonable cause and is not due to willful neglect.    (b)    The total amount of the penalties assessed under subsection (a) of this section may not exceed $500 for all returns filed by an income tax return preparer for any taxable year.
MD. Tax - General Code Ann. §  13-1001 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1001 - Willful Failure to File Return

    (a)    A person who is required to file an admissions and amusement tax return and who willfully fails to file the return as required under Title 4 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.    (b)    A person who is required to file a boxing and wrestling tax return and who willfully fails to file the return as required under Title 6 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.    (c)    A person who is required to file a financial institution tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.    (d)    A person who is required to file an income tax return and who willfully fails to file the return as required under Title 10 of this article 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.    (e)    A person, including any officer of a corporation, who is required to file a sales and use tax return and who willfully fails to file the return as required under Title 11 of this article 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.    (f)    A person who is required to file a public service company franchise tax return and who willfully fails to file the return as required under Title 8 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.
MD. Tax - General Code Ann. §  13-1002 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1002 - Willfully Filing False Return

    (a)    A person who willfully files a false alcoholic beverage tax return is guilty of perjury and, on conviction, is subject to the penalty for perjury.    (b)    A person, including an officer of a corporation, who willfully files a false financial institution franchise tax return, a false public service company franchise tax return, or a false income tax return with the intent to evade the payment of tax due under this article is guilty of perjury and, on conviction, is subject to the penalty for perjury.    (c)    Subsections (a) and (b) of this section apply to the alcoholic beverage, financial institution franchise, public service company franchise, and income taxes.
MD. Tax - General Code Ann. §  13-1003 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1003 - Willfully Making False Statement or Misleading Omission

    (a)    A person who is required to file an admissions and amusement tax return and who willfully makes a false statement or misleading omission on the return required under Title 4 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.    (b)    A person who is required to file a boxing and wrestling tax return and who willfully makes a false statement or misleading omission on the return required under Title 6 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.    (c)    A person, including an officer of a corporation, who is required to file a sales and use tax return and who willfully makes a false statement or misleading omission on the return required under Title 11 of this article 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. Tax - General Code Ann. §  13-1004 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1004 - False Return, False Claim for Refund, or Attempted Tax Evasion by Income Tax Return Preparer

    (a)    An income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund with fraudulent intent or the intent to evade 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.    (b)    An income tax return preparer who willfully attempts to evade any tax imposed under this article or the payment thereof 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. Tax - General Code Ann. §  13-1005 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1005 - Willful Failure to Pay Admissions and Amusement Tax or Boxing and Wrestling Tax

    (a)    A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as required under Title 4 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.    (b)    A person who is required to pay the boxing and wrestling tax and who willfully fails to pay the tax as required under Title 6 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.
MD. Tax - General Code Ann. §  13-1006 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1006 - Willful Failure to Collect or Pay Over Sales and Use Tax

    (a)    A person, including an officer of a corporation, who is required to collect the sales and use tax and who willfully fails to collect the tax as required under Title 11 of this article 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.    (b)    A person, including an officer of a corporation, who is required to pay over the sales and use tax and who willfully fails to pay over the tax as required under Title 11 of this article 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. Tax - General Code Ann. §  13-1007 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1007 - Violations of Income Tax Withholding Requirements

    (a)    A person who is required to file an income tax withholding return and who willfully fails to file the return as required under Title 10 of this article 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.    (b)    A person who is required to withhold income tax and who willfully fails to withhold the tax as required under Title 10 of this article 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.    (c)    A person who is required to pay over income tax and who willfully fails to pay over the tax as required under Title 10 of this article 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.    (d)    A person who is required to provide an income tax withholding statement under Title 10 of this article and who willfully fails to provide an income tax withholding statement or who willfully provides a false income tax withholding statement is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.    (e)    A person who is required to file an income tax withholding certificate, under Title 10 of this article, and who willfully fails to provide information required on the withholding certificate or who willfully files a false certificate that results in the withholding of less than the required tax is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.    (f)    An employer who fails to pay to the Comptroller salary, wages, or other compensation for personal services subject to a wage lien as required under § 13-811 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
MD. Tax - General Code Ann. §  13-1008 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1008 - Willful Failure to Keep Records

    (a)    A person who is required to pay the admissions and amusement tax and who willfully fails to keep records as required under § 4-202 of this article or under admissions and amusement tax regulations is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.    (b)    A person who is required to pay the boxing and wrestling tax and who willfully fails to keep records as required under § 6-202 of this article or under boxing and wrestling tax regulations is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.    (c)    A person, including an officer of a corporation, who is required to keep records under Title 11 of this article or under sales and use tax regulations and who willfully fails to keep the records 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.
MD. Tax - General Code Ann. §  13-1009 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1009 - Evasion of Alcoholic Beverage Tax

    A person who participates in evading the alcoholic beverage tax 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. Tax - General Code Ann. §  13-1010 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 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.
MD. Tax - General Code Ann. §  13-1011 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1011 - Counterfeiting Alcoholic Beverage Tax Stamps

    A person who counterfeits an alcoholic beverage tax stamp, as defined in § 5-101 of this article, or certificate 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. Tax - General Code Ann. §  13-1012 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1012 - False Tobacco Tax Stamps; Unauthorized Use or Purchase of Stamps

    (a)    A person who willfully makes, causes to be made, or procures an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.    (b)    (1)    A person who willfully uses, transfers, or possesses an altered or counterfeited tobacco tax stamp in violation of § 12-305 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.        (2)    A person who uses a tobacco tax stamp more than once in violation of § 12-304 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 5 years or both.    (c)    A person who buys a tobacco tax stamp from a person other than the Comptroller without an authorization from the Comptroller in violation of § 12-303 of this article 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.    (d)    Each day that any violation under this section continues constitutes a separate offense.
MD. Tax - General Code Ann. §  13-1013 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1013 - Willful Possession, Sale, or Offer to Sell Alcoholic Beverage on Which Tax Is Not Paid

    A person who willfully possesses, transports, sells, offers for sale, or allows storage on that person’s property of any alcoholic beverage that is subject to the alcoholic beverage tax and on which the tax has not been paid 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. Tax - General Code Ann. §  13-1014 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1014 - Willful Possession, Sale, or Offer to Sell Unstamped or Improperly Stamped Cigarettes

    (a)    (1)    A person who willfully possesses, sells, or attempts to sell unstamped or improperly stamped cigarettes in the State in violation of Title 12 of this article is guilty of a misdemeanor.        (2)    If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is 30 cartons or less, the person on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 3 months or both.        (3)    If the number of unstamped or improperly stamped cigarettes that a person possesses, sells, or attempts to sell is more than 30 cartons, the person on conviction is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.    (b)    A person who willfully possesses, sells, or attempts to sell other tobacco products on which the tobacco tax has not been paid in the State in violation of Title 12 of this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500 or imprisonment not exceeding 3 months or both.    (c)    Each day that a violation under this section continues constitutes a separate offense.
MD. Tax - General Code Ann. §  13-1015 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1015 - Willful Transportation of Unstamped Cigarettes

    (a)    A person who willfully ships, imports, sells into or within, or transports within, this State cigarettes or other tobacco products on which the tobacco tax has not been paid in violation of Title 12 of this article or § 16–219, § 16–222, § 16.5–215, or § 16.5–216 of the Business Regulation Article is guilty of a felony and, on conviction, is subject to the penalties set forth in subsections (b) and (c) of this section.    (b)    (1)    For a first violation, a person is subject to a mandatory fine of $150 for each carton of cigarettes or each package of other tobacco products transported.        (2)    For each subsequent violation, a person is subject to a mandatory fine of $300 for each carton of cigarettes or each package of other tobacco products transported.    (c)    In addition to the mandatory fine set forth in subsection (b) of this section, for a first or subsequent violation, a person may be subject to imprisonment not exceeding 2 years.
MD. Tax - General Code Ann. §  13-1016 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1016 - Engaging in Business Without Sales and Use Tax License

    A person who engages in the business of a retail vendor or engages in the business of an out-of-state vendor without having obtained a license as required under § 11-702 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $100.
MD. Tax - General Code Ann. §  13-1017 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1017 - Holding Out to Public That Vendor Assumes or Absorbs Sales and Use Tax

    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.
MD. Tax - General Code Ann. §  13-1018 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1018 - Unlawful Disclosure by Current or Former Government Personnel

    An officer, employee, former officer, or former employee of the State or of a political subdivision of the State who makes a disclosure in violation of Subtitle 2 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 6 months or both.
MD. Tax - General Code Ann. §  13-1019 (2021)
2021 Maryland Statutes|Tax - General|Title 13 - Procedure|Subtitle 10 - Crimes and Offenses|Section 13-1019 - Unlawful Disclosure of Income Tax Return Preparer

    Any income tax return preparer who discloses information in violation of § 13-207 of this title is guilty of a misdemeanor and, on conviction, is subject to a fine of not less than $500 or more than $10,000.