State Tax Evasion in Maryland

Willfully failing to file a required Maryland income tax return, sales and use tax return or income tax withholding return is a misdemeanor punishable by up to 5 years and/or a $10,000 fine, as is willfully failing to withhold or pay over withheld income tax; willfully making a false statement on a sales and use tax return carries the same maximum. Willfully, or with intent to evade payment or prevent collection, failing to provide required tax information or providing false or misleading information is a misdemeanor with up to 18 months and/or $5,000. A tax return preparer who willfully prepares a false income tax return or attempts to evade tax faces up to 5 years and/or $10,000.

Maryland's rule on court-appointed lawyers: The Office of the Public Defender represents eligible indigent individuals. An applicant states in writing, under oath or affirmation, that he or she cannot pay for full representation without undue financial hardship (§ 16-210(a)). If the applicant's assets and net annual income are less than 100% of the federal poverty guidelines, eligibility may be determined without a need assessment; otherwise eligibility depends on need, considering the nature, extent and liquidity of assets, disposable net income, the nature of the offense, the length and complexity of the proceedings, and other foreseeable expenses (§ 16-210(b)-(c)). A person charged with a crime carrying possible incarceration may apply to a District Court commissioner, who determines indigency and notifies the individual in writing; the Office may provide provisional representation, and a person later found ineligible must hire counsel and reimburse the Office (§ 16-210(c)(4)-(5), (d)). No application fee is stated in § 16-210. Md. Code, Crim. Proc. § 16-210

Lawyers set their own fees, and Maryland has rules on how they may charge. See hiring a criminal defense lawyer in Maryland for fee rules, how to check a lawyer's license and free help.

How release before trial works in Maryland: After arrest a defendant goes before a judicial officer (often a District Court commissioner) for an initial appearance. The pretrial release law is to be construed liberally to rely on 'criminal sanctions instead of financial loss' to ensure appearance; a court may release a defendant on personal recognizance if it believes the defendant will appear, except a defendant charged with a crime punishable by life imprisonment without parole or with a § 5-202(d) crime after a prior § 5-202(d) conviction (Crim. Proc. § 5-101). A District Court commissioner may not release certain defendants — including those charged with escape, as a drug kingpin, with a crime of violence after a prior crime-of-violence conviction, with listed crimes committed while on release, with violating a protective order, with listed weapons offenses after a prior conviction, or who are registered sex offenders; only a judge may release them, several carry a rebuttable presumption that the defendant will flee and pose a danger, and for some a judge must order detention if no condition will reasonably ensure appearance and safety (Crim. Proc. § 5-202). Md. Code, Crim. Proc. §§ 5-101, 5-202 What happens after an arrest.

Each state sets its own rules for sealing or expunging records. See Maryland expungement and record sealing rules.