{"data":{"id":"us-md/md.-code-local-government-20-123","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–123","heading":"","body":"(a) An employee or officer of a county or municipality who negligently fails\nto perform a duty required relative to a tax under this title is guilty of a misdemeanor\nand on conviction is subject to a fine not exceeding $1,000.\n(b) An employee or officer of a county or municipality who willfully fails to\nperform a duty required under this title with the intent to prevent the payment or\ncollection of a tax under this title is guilty of a misdemeanor and on conviction is\nsubject to imprisonment not exceeding 2 years or a fine not exceeding $5,000 or both.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-123","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"2653b9cfd9ed361a2d3fc8944d33e081bd3de6786a42a028b0bc9876c4ac7749","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-122","next":"us-md/md.-code-local-government-20-124"},"notice":"GroundRules: Original legal text. Not legal advice."}