A person may not willfully fail to collect a tax levied by this subtitle, willfully fail to remit to the Controller or the collecting authority the tax imposed when due, willfully fail to file a return required in connection with the tax when due, willfully make any false statement or misleading omission in any return, or willfully fail to keep complete and proper records as required by law.
(1985 Code, Art. 6, § 7-408) (Bill No. 48-17; Bill No. 39-23)
State Code reference – Local Government Article, §§ 10-313 and 10-314.