Md. Code, Tax-Gen. § 13-1027

Current with changes from the 2024 Legislative Session

Section 13-1027 - Willful failure of governmental officer or employee to perform duty

An employee or officer of the State, a county, or a municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both.

Md. Code, TG § 13-1027