Section 14-1006 - Willful failure to submit property tax report.
§ 14-1006. Willful failure to submit property tax report.
(a) In general.- A person who willfully or with the intent to evade payment of property tax or to prevent the collection of property tax fails to submit a property tax report as required under Title 11 of 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) Conviction not bar to perjury prosecution.- A person who is convicted of a crime under subsection (a) of this section is also subject to prosecution for perjury.
[1985, ch. 8, § 2.]