§ 20–123
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-123 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 1. Tax Procedures
§ 20–123LinkCopy Citation
(a)
An employee or officer of a county or municipality who negligently fails to perform a duty required relative to a tax under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.
(b)
An employee or officer of a county or municipality who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $5,000 or both.