§14–109.

(a) A person who knowingly and willfully violates this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $25,000 or imprisonment not exceeding 1 year or both. (b) An officer or a partner of a business entity who knowingly authorizes or participates in a violation of this title by the business entity is subject to the penalty provided in subsection (a) of this section. (c) (1) A person may not willfully make a false, fraudulent, or misleading statement or entry in any filing that is under oath and is required by this title. (2) A person may not make an electronic submission of a statement required under § 14–104 of this title or any other document required by this title on behalf of another person without that person’s express consent. (3) A person who violates this subsection is guilty of perjury and on conviction is subject to the penalty provided under the Criminal Law Article.