(a) A county official or other person who is required under this subtitle to provide a report, statement, or other information to the county auditor and who intentionally refuses to comply with a reasonable request of the county auditor relating to the report, statement, or information, commits an offense.
(b) An offense under this section is a misdemeanor punishable by:
(1) a fine of not less than $25 or more than $200;
(2) removal from office; or
(3) both a fine and removal from office.