Md. Code, Tax - General § 13-1026
Md. Code, Tax - General § 13-1026
in effectAn 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=13-1026&enactments=falseFetched: 10/17/2026
