Md. Code, Tax - Property § 14-1016

Md. Code, Tax - Property § 14-1016
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=14-1016&enactments=falseFetched: 10/17/2026
Md. Code, Tax - Property § 14-1016 | Code of Maryland (Aug. 2026 snapshot) | Corpus