There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 14-1016 - Willful failure of State officer or employee to perform duty
MD Tax-Prop Code § 14-1016 (2013) What's This?
§14-1016.
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.
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