§13–1023.

    (a)    A person who negligently or without reasonable cause 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 $500.

    (b)    This section does not apply to:

        (1)    the alcoholic beverage tax;

        (2)    the Maryland estate tax; or

        (3)    the Maryland generation-skipping transfer tax.