Browse as ListSearch Within- Section 13-1001 - Willful failure to file return
- Section 13-1002 - Willfully filing false return
- Section 13-1003 - Willfully making false statement or misleading omission
- Section 13-1004 - [Effective Until 10/1/2024] False return, false claim for refund, or attempted tax evasion by income tax return preparer
- Section 13-1004 - [Effective 10/1/2024] False return, false claim for refund, or attempted tax evasion by income tax return preparer
- Section 13-1005 - Willful failure to pay admissions and amusement tax or boxing and wrestling tax
- Section 13-1006 - Willful failure to collect or pay over sales and use tax
- Section 13-1007 - Violations of income tax withholding requirements
- Section 13-1008 - Willful failure to keep records
- Section 13-1009 - Evasion of alcoholic beverage tax
- Section 13-1010 - Willful evasion of sales and use tax
- Section 13-1011 - [Repealed]
- Section 13-1012 - False tobacco tax stamps; unauthorized use or purchase of stamps
- Section 13-1013 - Willful possession, sale, or offer to sell alcoholic beverage on which tax is not paid
- Section 13-1014 - Willful possession, sale, or offer to sell unstamped or improperly stamped cigarettes
- Section 13-1015 - Willful transportation of unstamped cigarettes
- Section 13-1016 - Engaging in business without sales and use tax license
- Section 13-1017 - Holding out to public that vendor assumes or absorbs sales and use tax
- Section 13-1018 - Unlawful disclosure by current or former government personnel
- Section 13-1019 - Unlawful disclosure of income tax return preparer
- Section 13-1020 - Other violations of alcoholic beverage, boxing and wrestling, or motor carrier tax laws
- Section 13-1021 - Violation of alcoholic beverage tax regulation
- Section 13-1022 - Failure to take action required by Comptroller
- Section 13-1023 - Negligent failure to provide information
- Section 13-1024 - Willful failure to provide information
- Section 13-1025 - Assaulting tax collector or bidder
- Section 13-1026 - Negligent failure of governmental officer or employee to perform duty
- Section 13-1027 - Willful failure of governmental officer or employee to perform duty
- Section 13-1028 - Willful failure to pay Garrett County beer tax
- Section 13-1029 - Violation of motor fuel tax provisions
- Section 13-1030 - False or fraudulent claims for refunds of motor fuel tax
- Section 13-1031 - Engaging in motor fuel business without a license