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§ 13-1027. Willful nonperformance of governmental officer

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 10. Crimes and Offenses (Refs & Annos)
MD Code, Tax - General, § 13-1027
§ 13-1027. Willful nonperformance of governmental officer
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.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, § 223.
MD Code, Tax - General, § 13-1027, MD TAX GENERAL § 13-1027
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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