Md. Code, Criminal Law § 8–401

(a) A partner may not with fraudulent intent:

(1) convert or appropriate to the partner’s own use partnership money or property;

(2) make, or cause to be made, a false entry in partnership records of a partnership transaction; or

(3) fail to make or cause to be made an entry in partnership records to show the true state of a transaction:

(i) relating to partnership business; or

(ii) involving the use of partnership money or property.

(b) A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 10 years or a fine not exceeding $5,000 or both.

(c) A person who violates this section is subject to § 5-106(b) of the Courts Article.