Defalcation

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    (a)    (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)    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)    (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)    A revenue officer who violates this section is subject to § 5-106(b) of the Courts Article.

    (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.


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