1. (a)

   1. (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. (2) “Revenue officer” includes:

      1. (i) a clerk;
      2. (ii) a notary public;
      3. (iii) a register of wills;
      4. (iv) a sheriff; and
      5. (v) a tax collector.

2. (b) 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. (1) 60 days after the date specified by law for the revenue officer to make payment; or
   2. (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.

3. (c)

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

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

      1. (i) for each violation, is subject to imprisonment for not less than 1 year and not exceeding 5 years; and
      2. (ii) is subject to any other penalty provided by law.
4. (d) A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article.
5. (e) 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.

Added by Acts 2002, c. 26, § 2, eff. Oct. 1, 2002. Amended by Acts 2002, c. 43, § 1, eff. Oct. 1, 2002; Acts 2003, c. 21, § 1, eff. April 8, 2003.

Formerly Art. 27, § 80.