§ 7-114
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/md/criminal-law/7-114A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–114.
(1)In this section, “revenue officer” means an officer with the duty to collect revenue due to the State, a county, or other governmental entity.
(2)“Revenue officer” includes:
(i)a clerk;
(ii)a notary public;
(iii)a register of wills;
(iv)a sheriff; and
(v)a tax collector.
(b)A revenue officer may not willfully detain and neglect to pay money due to the State, a county, or other governmental entity into the Treasury of the State or a county or to another revenue officer authorized to receive the money longer than:
(1)60 days after the date specified by law for the revenue officer to make payment; or
(2)6 months after the date that the money is collected, if the law does not specify a date for the revenue officer to make payment.
(1)A revenue officer who violates this section is guilty of the misdemeanor of defalcation.
(2)On conviction, and unless the revenue officer pays the amount in default sooner, a revenue officer who violates this section:
(i)for each violation, is subject to imprisonment for not less than 1 year and not exceeding 5 years; and
(ii)is subject to any other penalty provided by law.
(d)A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article.
(e)In a prosecution under this section, a certificate of the Comptroller of the State or of a revenue officer of a county showing that the defendant is a defaulter is admissible as prima facie evidence of defalcation under this section.