In this section, “revenue officer” means an officer with the duty to collect revenue due to the State, a county, or other governmental entity. “Revenue officer” includes: a clerk; a notary public; a register of wills; a sheriff; and a tax collector. 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: 60 days after the date specified by law for the revenue officer to make payment; or 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. A revenue officer who violates this section is guilty of the misdemeanor of defalcation. On conviction, and unless the revenue officer pays the amount in default sooner, a revenue officer who violates this section: for each violation, is subject to imprisonment for not less than 1 year and not exceeding 5 years; and is subject to any other penalty provided by law. A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article. 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.