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What Is Defalcation Under Maryland Law?

Defalcation. A pop singer from the 80s, or a crime? It's something most people have never heard of. Indeed, many lawyers have never heard of it. Baltimore criminal defense attorneys will tell you it’s the latter. Indeed, it is a specific type of theft that can only be committed by a revenue officer, such as a court clerk, tax collector or a register of wills. It is a misdemeanor for a revenue officer to willfully fail to pay collected funds to the state more than 60 days after they are due. In an age where fierce debate rages over what constitute high crimes and misdemeanors, and an abuse of the public trust, generally, the crime may have some increased relevance. 

     -This Article was updated by Eric Kirk on 2/4/20. 

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