§ 13-1026
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/md/tax-general/13-1026A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1026.
An employee or officer of the State, a county, or a municipal corporation who negligently fails to perform a duty or to do any act required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000.