Maryland Criminal Law Section 8-401

      (a)      A partner may not with fraudulent intent:

            (1)      convert or appropriate to the partner's own use partnership money or property;

            (2)      make, or cause to be made, a false entry in partnership records of a partnership transaction; or

            (3)      fail to make or cause to be made an entry in partnership records to show the true state of a transaction:

                  (i)      relating to partnership business; or

                  (ii)      involving the use of partnership money or property.

      (b)      A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 10 years or a fine not exceeding $5,000 or both.

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