REVENUE AND TAXES 3135

1939, ch. 277, sec. 248.

255. (Penalty and Interest.) If taxes imposed by this sub-title be
not paid when due, as provided herein, the taxpayer liable to such tax
shall pay as a penalty, in addition to the amount of such tax, such addi-
tional tax as may be required by the Comptroller not exceeding ten per
cent. (10%) of such amount, plus one-half of one per cent. (1/2%) for
each month the tax or additional tax remains unpaid.

1939, ch. 277, sec. 249.

256. (Discontinuance of Business.) If any corporation shall dissolve
or withdraw from this State during any taxable year, or if any corpora-
tion shall in any manner surrender or lose its charter during any taxable
year, such dissolution, withdrawal or loss or surrender of charter, shall
not defeat the filing of returns and the assessment and collection of income
taxes for such period of such taxable year as such corporation may have
had an income taxable in this State. In any such case the Comptroller may
require the filing of a return for such period within sixty days after the
expiration thereof.

1939, ch. 277, sec. 250.

257. (Penalty for Wilful Failure to File Return.) The wilful refusal
on the part of any taxpayer to file a return as required by the provisions
of this sub-title shall be a misdemeanor, subject to a fine of not exceeding
five hundred dollars ($500) or imprisonment for not exceeding six months,
or both, in the discretion of the Court.

1939, ch. 277, sec. 251.

258. (Distribution of Tax.) One-fourth (1/4) of the taxes collected
under this sub-title from individual residents of Baltimore City shall be
paid over and distributed by the Comptroller to the Mayor and City Coun-
cil of Baltimore and one-fourth (1/4) of the taxes collected under this
sub-title from individual residents of the various counties of the State
shall be paid over and distributed by the Comptroller to the County Com-
missioners of the respective counties in which such taxpayers reside; but
in the case of a taxpayer residing in an incorporated city, town or village
of any county, one-fourth (1/4) of the tax collected from such taxpayer shall
be equally divided between the incorporated city, town or village, and the
county in which such taxpayer resides.

Every individual resident of Maryland making an income tax return
under this sub-title shall be required to state on the tax return form fur-
nished by the Comptroller the name of the County and the name of the
incorporated city, town or village in which he resides.

The remainder of the taxes collected shall be paid into the general
treasury of the State and distributed therefrom in the manner and for
the purposes set forth in the Budget.¹

¹ Sec. 22, ch. 277, Acts of 1939, repealed all laws inconsistent therewith to extent of
inconsistency.
Sections 23, 24 and 25 of said ch. 277, read as follows:

Sec. 23. And be it further enacted, That if any one or more sections, clauses,
sentences or parts of this Act shall for any reason be questioned in any court,
and shall be adjudged unconstitutional or invalid, such judgment shall not affect,
impair or invalidate the remaining provisions thereof, but shall be confined in
its operation to the specific provisions so held unconstitutional or invalid, and the