WILLIAM DONALD SCHAEFER, Governor

Ch. 2

The former words "posse comitatus" are deleted as
surplusage.

The former minimum penalties are deleted to conform to
the statement of legislative policy contained in Art.
27, § 6103 of the Code, which sets forth the general
rule that, notwithstanding a prescribed minimum
penalty, the court nevertheless may impose a lesser
penalty of the same character.

Former Art. 81, § 126, as it related to State imposed
or collected taxes, now appears at TG § 13-1025. See
also TP §§ 14-1013 and 14-1014.

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that the type
of crime is not indicated in this section or TG §
13-1025. The General Assembly may wish to specify the
offense.

Defined terms: "Person" § 1-101
"Tax collector" § 1-101

9-719. NEGLIGENT FAILURE OF GOVERNMENTAL OFFICER OR EMPLOYEE TO
PERFORM DUTY.

AN EMPLOYEE OR OFFICER OF A COUNTY OR MUNICIPAL CORPORATION
WHO NEGLIGENTLY FAILS TO PERFORM A DUTY OR ACT REQUIRED RELATIVE
TO A TAX UNDER THIS TITLE IS GUILTY OF A MISDEMEANOR AND, ON
CONVICTION, IS SUBJECT TO A FINE NOT EXCEEDING $1,000.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 222,
as it related to taxes under this article.

The term "municipal corporation" is substituted for
the former word "city", for clarity.

For similar provisions, see TG § 13-1026 and TP §
14-1015.

Defined term: "County" § 1-101

9-720. WILLFUL FAILURE OF GOVERNMENTAL OFFICER OR EMPLOYEE TO
PERFORM DUTY.

AN EMPLOYEE OR OFFICER OF A COUNTY OR MUNICIPAL CORPORATION
WHO WILLFULLY FAILS TO PERFORM A DUTY REQUIRED UNDER THIS TITLE
WITH THE INTENT TO PREVENT THE PAYMENT OR COLLECTION OF A TAX
UNDER THIS TITLE IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION,
IS SUBJECT TO A FINE NOT EXCEEDING $5,000 OR IMPRISONMENT NOT
EXCEEDING 2 YEARS OR BOTH.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 223,
as it related to taxes under this title.

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