<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-1026" title_number="13" title_name="Procedure" subtitle_number="10" subtitle_name="Crimes and Offenses">
  <text>An employee or officer of the State, a county, or a municipal corporation who negligently fails to perform a duty or to do any act required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000.</text>
</section>
