WM. PRESTON LANE, JR., GOVERNOR. 1535

ployer of any delinquent taxpayer by registered mail with
return receipt provided for or by personal service upon such
employer by the Comptroller or his duly authorized repre-
sentative, which personal service for the purposes hereof shall
be sufficient for all purposes hereof if said lien be personally
served upon a duly authorized officer, representative or agent
of the employer or any agent or representative in charge of
the payroll accounts or records of an employer. No employer,
after receiving notice of lien, as herein 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, shall thereafter pay to any individual named
in such notice or credit to the account of such individual any
salary, wages, hire, remuneration or compensation for per-
sonal services due at the time such notice is received or receipt
is refused, nor shall any employer pay or credit on its books
and records any salary, wages, hire, remuneration or com-
pensation for personal services thereafter earned by or pay-
able to such delinquent taxpayer so named in the notice in
excess of Fifteen Dollars ($15.00) per week until the Comp-
troller shall notify such employer that the lien has been satis-
fled 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 re-
ceived or refused, and till such salary, wages, hire and re-
muneration or compensation for personal services earned by
or payable to or credited to such delinquent taxpayer there-
after, until the lien is fully satisfied or released, shall be
promptly paid to the Comptroller by the employer. The
Comptroller shall notify the employer as soon as the lien has
been satisfied or released. Every employer shall be personally
liable to the State for any sums which he shall pay to any
employee named in any notice of lien received or refused by
said employer, except as herein provided. 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 im-
prisoned.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved April 25, 1047.