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450 LAWS OF MARYLAND. [CH. 281
304. Any notice authorized or required under the pro-
visions of this sub-title may be given by mailing the same
to the person for whom it is intended in a postpaid envelope
addressed to such person at the address given in his last
return filed by him or in any application made by him
pursuant to the provisions of this sub-title. If no return
has been filed or no application made, notice may be given
by mailing the same to such address of the person for
whom it is intended as may be obtainable. The mailing
of such notice shall be presumptive evidence of the receipt
of the same by the person to whom it is addressed. Any
period of time which is determined according to the provi-
sions of this sub-title by the giving notice shall commence
to run from the date of mailing of such notice.
PENALTIES
305. Any taxpayer or any officer of a corporate tax-
payer
(a) who willfully fails to collect and pay over the tax
imposed by this sub-title in accordance herewith; or
(b) who wilfully fails to file any return required by
this sub-title; or
(c) who make any wilfully false statement or mislead-
ing omission in any return pursuant to this sub-title; or
(d) who wilfully fails to keep records in accordance
with this sub-title and any regulations of the Comptroller
pursuant hereto,
shall be guilty of a misdemeanor and upon conviction
shall be fined not more than one thousand dollars ($1000)
or imprisonment for not more than one year, or both.
DISPOSITION OF PROCEEDS
306. The Comptroller shall pay into a special fund in
the Treasury all taxes, penalties, and interest collected and
received by him pursuant to this sub-title. Such proceeds
shall be disbursed upon the warrant of the Comptroller
for the following purposes:
(a) Such amount as may be required to pay the salaries
and expenses of administering this sub-title until provi-
sion is made therefor in the budget.
(b) The Comptroller shall set aside in a separate
account such amounts as he deems necessary to provide
for payments of refunds under this sub-title.
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