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§ 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
“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 June 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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