§ 14-1016
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/md/tax-property/14-1016A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–1016.
An officer or employee of the State, a county, or 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.