Maryland Code § TP-14-1012

Section TP-14-1012
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A person who willfully misrepresents the amount of consideration paid in a
transaction by affixing to an instrument of writing evidence of a greater or lesser
recordation tax paid than required under Title 12 of this article is guilty of a
misdemeanor and on conviction is subject to a fine not exceeding $500 or
imprisonment not exceeding 6 months.

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