(a) A person who willfully or with the intent to evade payment of a tax under this article or to prevent the collection of a tax under this article fails to provide any information as required under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $5,000 or imprisonment not exceeding 18 months or both. (b) A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
Maryland Legal Code