{"id":373896,"date":"2016-03-31T21:35:29","date_gmt":"2016-04-01T02:35:29","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/maryland-law\/maryland-tax-fraud-and-tax-evasion-laws.html"},"modified":"2018-02-22T01:00:00","modified_gmt":"2018-02-22T06:00:00","slug":"maryland-tax-fraud-and-tax-evasion-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/maryland-law\/maryland-tax-fraud-and-tax-evasion-laws.html","title":{"rendered":"Maryland Tax Fraud and Tax Evasion Laws"},"content":{"rendered":"\n
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Maryland Tax Fraud and Tax Evasion Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Tax fraud or tax evasion is a form of white collar crime<\/a> that\u2019s prohibited in Maryland. Typically, tax evasion<\/a> occurs by intentionally not paying or underpaying your taxes. For example, a person who intentionally completes a tax forms inaccurately in order to owe less in taxes to the state has committed tax fraud.<\/p>\r\n

Who Enforces Tax Fraud Laws in Maryland?<\/h2>\r\n

The Comptroller of Maryland<\/a> collects taxes for the state. If an individual taxpayer doesn\u2019t pay his or her taxes, the comptroller can enforce tax compliance. <\/p>\r\n

Maryland Tax Fraud and Tax Evasion Laws: Statutes<\/h2>\r\n

The following table outlines some of the main individual tax fraud<\/a> laws in Maryland.<\/p>\r\n\r\n
Code Sections<\/b><\/td>\r\nMaryland General Tax Code, Sections 13-703: False Returns<\/a>, 13-704: Fraudulent Failure to File Return<\/a>, 13-705: Frivolous Income Tax<\/a> Return, 13-716: Estate Tax Underpayment Penalty<\/a>, 13-1001: Willful Failure to File Return<\/a>, 13-1002: Willfully Filing False Return<\/a>, 13-1024: Willful Failure to Provide Information<\/a>
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\r\nMaryland Property Tax Code, Sections 14-1002: Willful Failure to Provide Information<\/a>, 14-1004: Willfully Providing False Information or Answer<\/a>, 14-1006: Willful Failure to Submit Property Tax Report<\/a>, 14-1009: Willful Failure to Answer Interrogatory<\/a>, and 14-1012: Misrepresenting Consideration on Recorded Instrument<\/a><\/td>\r\n<\/tr>
Prohibitions and Penalties<\/b><\/td>\r\n

A sample of the Maryland tax evasion laws that effect consumers and their penalties include:<\/p>\r\n

Time Limits to Collect Back Taxes<\/b><\/td>\r\n

Typically, the tax collector must assess taxes (including income and estate taxes) within three years of the date it\u2019s filed or due. However, if a person was intentionally evading taxes or filed an incomplete return, the assessment can be made at any time<\/a>. That is, there\u2019s no statute of limitations<\/a>, or law limiting the time for collection.<\/p>\r\n<\/td>\r\n<\/tr><\/tbody><\/table>\r\n

Note:<\/b> State laws change constantly, it\u2019s important to verify the accuracy of these laws by conducting your own legal research or consulting with a qualified Maryland tax attorney or criminal defense attorney.<\/i><\/p>\r\n

Maryland Tax Fraud and Tax Evasion Laws: Related Resources<\/h2>\r\n