# Criminal Law (GCR)

## Title 7. Theft and Related Crimes

### Subtitle 1. Crimes Involving Theft

#### 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 Sec. 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.

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Md. Code Ann., Crim. Law (as displayed at mgaleg.maryland.gov, October 16, 2026)