There is a newer version of the Maryland Code
Maryland Political Subdivisions - Miscellaneous Provisions Section 9-720
§ 9-720.
  An employee or officer of a county or municipal corporation who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title 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.
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