Home/Maryland/Statutes/Article gtg: Tax - General/Title: 13/§ 13-1027
Maryland Statutes

§ 13-1027

Maryland § 13-1027
JurisdictionMaryland
Article gtgTax - General
Title13

This text of Maryland § 13-1027 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., Tax - General § 13-1027 (2026).

Text

An employee or officer of the State, a county, or a municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both.

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Bluebook (online)
Maryland § 13-1027, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/13-1027.