{"data":{"id":"us-md/md.-code-tax-general-13-1027","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–1027","heading":"","body":"An employee or officer of the State, a county, or a municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-1027","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a707427442c50e66ede3ed562b79fba3f52611cc1ba3f469b115df7a0ce832de","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-1026","next":"us-md/md.-code-tax-general-13-1029"},"notice":"GroundRules: Original legal text. Not legal advice."}