Maryland Criminal Law Section 7-114

      (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.