{"data":{"id":"us-md/md.-code-tax-general-13-1026","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1026","heading":"","body":"An 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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1026","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"d2824699044be089f63b3db789dfbccd2cd2fe89f33466264e4365e15a363d6a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1025","next":"us-md/md.-code-tax-general-13-1027"},"notice":"GroundRules: Original legal text. Not legal advice."}