Home Table of Contents

§ 7-114. Defalcation

West's Annotated Code of MarylandCriminal Law

West's Annotated Code of Maryland
Criminal Law (Refs & Annos)
Title 7. Theft and Related Crimes
Subtitle 1. Crimes Involving Theft
Part II. Related Crimes
MD Code, Criminal Law, § 7-114
Formerly cited as MD CODE Art. 27, § 80
§ 7-114. Defalcation
Currentness
“Revenue officer” defined
(a)(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.
Prohibited
(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.
Penalty
(c)(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.
Statute of limitations and in banc review
(d) A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article.
Evidence
(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.

Credits

Added by Acts 2002, c. 26, § 2, eff. Oct. 1, 2002. Amended by Acts 2002, c. 43, § 1, eff. Oct. 1, 2002; Acts 2003, c. 21, § 1, eff. April 8, 2003.
Formerly Art. 27, § 80.
MD Code, Criminal Law, § 7-114, MD CRIM LAW § 7-114
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document