{"data":{"id":"us-md/md.-code-criminal-law-7-114","jurisdiction":"us-md","citation":"Md. Code, Criminal Law § 7–114","heading":"","body":"(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.\n(2) “Revenue officer” includes:\n(i) a clerk;\n(ii) a notary public;\n(iii) a register of wills;\n(iv) a sheriff; and\n(v) a tax collector.\n(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:\n(1) 60 days after the date specified by law for the revenue officer to make payment; or\n(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.\n(c) (1) A revenue officer who violates this section is guilty of the misdemeanor of defalcation.\n(2) On conviction, and unless the revenue officer pays the amount in default sooner, a revenue officer who violates this section:\n(i) for each violation, is subject to imprisonment for not less than 1 year and not exceeding 5 years; and\n(ii) is subject to any other penalty provided by law.\n(d) A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article.\n(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.","path":["Article - Criminal Law"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gcr\u0026section=7-114","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:57:08Z","sha256":"5710a486f27fb20e25d5fe8c5e79dc1b99b78d2d95d412851ae43b6403f019f7","source_id":"us-md","stale":false,"prev":"us-md/md.-code-criminal-law-7-113","next":"us-md/md.-code-criminal-law-7-115"},"notice":"GroundRules: Original legal text. Not legal advice."}