Section 13-1022 - Failure to take action required by Comptroller.
§ 13-1022. Failure to take action required by Comptroller.
A person who willfully fails to take any action that the Comptroller requires under § 10-804 or § 13-302 of this article with respect to the 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.
[An. Code 1957, art. 81, § 320; 1988, ch. 2, § 1; ch. 110, § 1; 2001, ch. 275, § 3.]