§ 13-1027. Willful failure of governmental officer or employee to perform duty

MD Tax-Gen Code § 13-1027 (2019) (N/A)
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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.