Md. Code, Tax-Gen. § 13-1026
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
An employee or officer of the State, a county, or a municipal corporation who negligently fails to perform a duty or to do any act required under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000.
Md. Code, TG § 13-1026