(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.

(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.

(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.

(d)    A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article.

(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.