Skip to content
Criminal Defense and Investigations
Call for Free Consultation (410) 727-6600
Contact Us for a Free Consultation
Sending

Maryland Tax Crimes

Individuals can be, and are, charged criminally by the federal government for tax offenses. Convictions can result in substantial jail time, hefty fines, and a court order to pay unpaid taxes to the United States Treasury. In addition, the state of Maryland also can, and does, prosecute individuals for tax crimes.

Criminal Failure to File

  • Failure to file state income tax returns
  • Failure to file required sale and use tax returns
  • Failure to file income tax withholding returns

Income Tax Fraud

Imagine you own and operate a liquor store in your neighborhood.  You report the business as a sole proprietorship on your individual income tax return.  Many customers pay using credit cards; however, some pay with cash.  In order to reduce your gross receipts and the taxes due, you fail to deposit all of the cash in your business bank account and you fail to tell your tax return preparer about it.  This could result in consequences you never considered.  In addition to potential federal charges, the failure to report all of the cash receipts of your liquor business could result in you being investigated and charged with:

  • Filing false state income tax returns
  • Filing false sales and use tax returns
  • Evasion of sales and use tax
  • Perjury

Other sales and use tax offenses in Maryland include:

  • Evasion of sales and use tax
  • Filing false sales and use tax returns
  • Failure to file required sale and use tax returns
  • Failure to collect or pay over sale and use tax
  • Failure to maintain sales and use tax records

Tax Return Preparer Offenses

You operate an income tax return preparation business.  Your client wants to report that he has a side business, in addition to his primary occupation, which generates income that is greatly exceeded by the expenses he claims to have incurred.  The client admits that the business does not exist and he is trying to inflate his tax refund.  If you prepare and file the return despite knowing it contains false information, you could potentially face the following Maryland criminal charges, in addition to federal charges:

  • Preparing a false return
  • Assisting in the preparation of a false return
  • Causing a false return to be prepared
  • Causing false claims for tax refunds to be made

Employment Tax Offenses

Suppose you run a construction business.  While your business has been improving, you find it difficult to pay employer withholding taxes and other day-to-day operational expenses.  Therefore, you pay some employees in cash and you simply omit others from your payroll records.  On top of potential federal charges, you could face state criminal charges for:

  • Failure to file Maryland income tax withholding returns
  • Failure to withhold Maryland income tax
  • Failure to pay the withheld taxes over to Maryland

For more information or to make an appointment, call Brian Crepeau at 410.649.4981 or email bcrepeau@rosenbergmartin.com.

Talk to a Criminal Defense Lawyer Today.

If you are seeking counsel for a criminal defense related legal matter, contact the Rosenberg Martin Greenberg defense attorneys.

Criminal Defense and Investigations News

Feb 22, 2019

Rosenberg Martin Greenberg Expands White-Collar and Internal Investigations Practice with Attorneys from Levin and Curlett LLC

Rosenberg Martin Greenberg LLP (RMG) is pleased to announce the expansion of its white-collar and internal investigations practice with the addition of the firm of Levin & Curlett LLC. Steve Levin, Chad Curlett, Sarah Lacey, and Lauren McLarney joined RMG effective January 2019. Barry Greenberg, RMG’s Managing Partner and head of the firm’s real estate…

Feb 22, 2019

Defendant Constant Bahi’s Motion to Dismiss Denied by Federal Court

March 17, 2017 David E. Mann & Vera D. Mann, Plaintiffs, v. Constant Ottro Bahi, et al., Defendants. In the United States District Court for the District of Columbia. Civil Action No. 16-949 (JDB) MEMORANDUM OPINION Drs. David Mann and Vera Mann are an elderly couple who claim they were swindled and robbed by the…

Image of Charles Curlett

Full Bio | Articles

Feb 22, 2019

First Step Act – Criminal Justice Reform

December 6, 2018 In the final month of this Congressional session, the Senate may take up criminal justice reform. The First Step Act – a bill led by a bipartisan group that includes Judiciary Committee Chairman Chuck Grassley (R-IA) and Democratic Whip Dick Durbin (D-IL) – attempts to chip away at this country’s mass incarceration…

Image of Steven Levin

Full Bio | Articles

Baltimore

25 South Charles Street, 21st Floor
Baltimore, MD 21201
Phone: 410-727-6600
Map & Directions

Annapolis

705 Melvin Avenue
Annapolis, MD 21401
Phone: 410-727-6600
Map & Directions

Washington, D.C.

The Willard Building
1455 Pennsylvania Avenue, NW
Suite 400 on Fountain Plaza
Washington, DC 20004
Phone: 202.280.2001
Map & Directions

New York City

745 Fifth Avenue, Suite 500
New York, NY 10151
Phone: 646-898-2089
Map & Directions