§ 14-1016. Willful failure to perform duty
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 14-1016
§ 14-1016. Willful failure to perform duty
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.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 14-1016, MD TAX PROPERTY § 14-1016
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.
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