(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. nue 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 § 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.
Maryland Legal Code