Maryland Statutes
§ 20-123
Maryland § 20-123
This text of Maryland § 20-123 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Local Government § 20-123 (2026).
Text
(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.
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Bluebook (online)
Maryland § 20-123, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/glg/20-123.