Section 14-1016 - Willful failure of State officer or employee to perform duty.
§ 14-1016. Willful failure of State officer or employee to perform duty.
An officer or employee of the State, a county, or municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article 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.
[1985, ch. 8, § 2.]