Maryland · Maryland Code — Criminal Law Article
Md. Code, Crim. Law § 7-114: (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
What this law says, in plain English
Revenue officers (including clerks, sheriffs, and tax collectors) must deposit collected money into the treasury within 60 days or 6 months depending on legal deadlines. Willful failure to do so is defalcation, punishable by 1–5 years imprisonment.
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