{"data":{"id":"us-md/md.-code-tax-property-14-1016","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–1016","heading":"","body":"An officer or employee of the State, a county, or 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 - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-1016","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"34af0bc011f49f59fc91780be0b09295967d1ffc0dff49aefb3e6d7c923c87c8","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-1015","next":"us-md/md.-code-tax-property-14-1017"},"notice":"GroundRules: Original legal text. Not legal advice."}