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PARRIS N. GLENDENING, Governor
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Ch. 26
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(C) STATUTE OF LIMITATIONS AND IN BANC REVIEW.
A PERSON WHO VIOLATES THIS SECTION IS SUBJECT TO § 5-106(B) OF THE
COURTS ARTICLE.
REVISOR'S NOTE: This section is new language derived without substantive
change from former Art. 27, § 132.
In subsection (a) of this section, the reference to a "fiduciary" is substituted
for the former reference to any, "executor, administrator, guardian,
committee, trustee, receiver, or ... any ... fiduciary" for brevity.
In subsection (a)(1) of this section, the reference to appropriating "contrary
to the requirements of the fiduciary's trust responsibility" is substituted
for the former reference to appropriating "to any use and purpose not in
the due and lawful execution of his trust" for clarity. Similarly, in
subsection (a)(2) of this section, the reference to a fiduciary's use of money
or thing of value contrary to the "requirements of the fiduciary's trust
responsibility" is substituted for the former reference to "such use or
purpose" for clarity.
In subsection (b) of this section, the reference to a person being guilty "of a
misdemeanor" is added to state expressly that which was only implied in
the former law. In this State, any crime that was not a felony at common
law and has not been declared a felony by statute is considered to be a
misdemeanor. See State v. Canova, 278 Md. 483, 490 (1976); Bowser v.
State, 136 Md. 342, 345 (1920); Dutton v. State, 123 Md. 373, 378 (1914);
and Williams v. State, 4 Md. App. 342, 347 (1968).
In subsection (c) of this section, the reference to a violation being "subject
to § 5-106(b) of the Courts Article" is substituted for the former reference
to the violation subjecting the defendant to imprisonment "in the
penitentiary" for clarity and consistency within this article. See General
Revisor's Note to article.
Defined term: "Person" § 1-101
7-114. DEFALCATION.
(A) "REVENUE OFFICER" DEFINED.
(1) IN THIS SECTION, "REVENUE OFFICER" MEANS AN OFFICER WITH
THE DUTY TO COLLECT REVENUE DUE TO THE STATE OR A COUNTY.
(2) "REVENUE OFFICER" INCLUDES:
(I) A CLERK;
(II) A NOTARY PUBLIC;
(III) A REGISTER OF WILLS;
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(IV) A SHERIFF; AND
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- 543 -
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