Section 7-114 - Defalcation. - Maryland Statutes

§ 7-114. Defalcation.
 

(a)  "Revenue officer" defined.-  

(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. 

(2) "Revenue officer" includes: 

(i) a clerk; 

(ii) a notary public; 

(iii) a register of wills; 

(iv) a sheriff; and 

(v) a tax collector. 

(b)  Prohibited.- 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: 

(1) 60 days after the date specified by law for the revenue officer to make payment; or 

(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. 

(c)  Penalty.-  

(1) A revenue officer who violates this section is guilty of the misdemeanor of defalcation. 

(2) On conviction, and unless the revenue officer pays the amount in default sooner, a revenue officer who violates this section: 

(i) for each violation, is subject to imprisonment for not less than 1 year and not exceeding 5 years; and 

(ii) is subject to any other penalty provided by law. 

(d)  Statute of limitations and in banc review.- A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article. 

(e)  Evidence.- 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. 
 

[An. Code 1957, art. 27, § 80; 2002, ch. 26, § 2; ch. 43; 2003, ch. 21, § 1.]