§ 13-1027
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/md/tax-general/13-1027A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–1027.
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.