168 LAWS OF MARYLAND [CH. 54

provided for, or after delivery of such registered notice of lien has
been refused by such employer, having knowledge of its import or
reason to know its import, and no paymaster, after being personally
served with a notice of lien, shall thereafter pay to an individual
named in such notice or credit to the account of such individual any
salary, wages, hire, remuneration or compensation for personal
services due at the time such notice is received or receipt is re-
fused, nor shall any such employer or any such paymaster pay or
credit on its books and records any salary, wages, hire, remunera-
tion or compensation for personal services thereafter earned by
or payable to such delinquent taxpayer so named in the notice in ex-
cess of fifteen dollars ($15. 00) per week until the Comptroller shall
notify such employer that the lien has been satisfied or released.
All salary, wages, hire, remuneration or compensation for personal
services due and unpaid or credited to any delinquent taxpayer
named in any notice received or refused, as above set forth, due at
the time such notice is received or refused, and all such salary,
wages, hire and remuneration or compensation for personal services
earned by or payable to or credited to such delinquent taxpayer
thereafter, until the lien is fully satisfied or released, shall be
promptly paid to the Comptroller by [the] such employer [. ] or
such paymaster. The Comptroller shall notify [the] such employer
or such paymaster as soon as the lien has been satisfied or released.
Every employer, and every paymaster who is personally served
with any notice of lien, shall be personally liable to the State for any
sums which he shall pay or cause to be paid to any employee named
in any notice of lien received or refused by said employer, or served
upon said paymaster, except as herein provided [. ], and such
liability shall be several, to the end that the State may, at its elec-
tion, proceed against the paymaster or the employer, or both, pro-
vided that the total sum, recovered by the State shall not exceed the
sum paid to said employee in violation of this sub-section. As used
in this sub-section, the term "paymaster" shall mean any officer,
representative, agent or employee charged by his employer with the
duty of paying any salary, wages, hire, remuneration or other com-
pensation to any employee of said employer named in any notice of
lien and shall include, also, any employee of the Federal Govern-
ment, its agencies or instrumentalities, designated to keep and main-
tain in a local office or branch of said Federal Government agency
or instrumentality established in this State, a record of employed
personnel, and who is or may be charged with receiving and dis-
tributing the payroll or pay checks to the employed personnel, re-
gardless of where the actual payroll records are kept and the pay-
roll is prepared. Any employer violating any of the provisions of
this section shall be guilty of a misdemeanor, and upon conviction
thereof, shall be fined not more than five hundred dollars ($500. 00),
or imprisoned for not more than six (6) months, or be both fined
and imprisoned.

SEC. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency law and necessary for the immediate
preservation of the public health and safety, and being passed by
a yea and nay vote, supported by three-fifths of all the members
elected to each of the two houses of the General Assembly, the same
shall take effect from the date of its passage.

Approved March 23, 1960.