Maryland Code § SG-20-1102

Section SG-20-1102
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(a) If it is in the person's power to comply, a person may not willfully fail or
neglect to attend and testify, answer any lawful inquiry, or produce records,
documents, or other evidence, in compliance with a subpoena or other lawful order
issued under § 20-1023(a) of this title.
(b) A person may not, with intent to mislead another person in any
proceeding under Subtitle 10, Part II of this title:
(1) make or cause to be made any false entry or statement of fact in
any report, account, record, or other document produced in compliance with a
subpoena or other lawful order issued under § 20-1023(a) of this title;
(2) willfully neglect or fail to make or cause to be made full, true, and
correct entries in any report, account, record, or other document produced in
compliance with a subpoena or other lawful order issued under § 20-1023(a) of this
title; or
(3) willfully mutilate, alter, or by any other means falsify any
documentary evidence.

(c) A person who violates this section is guilty of a misdemeanor and on
conviction is subject to imprisonment not exceeding 1 year or a fine not exceeding
$100,000 or both.

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