HERBERT R. O'CONOR, GOVERNOR. 485

become, from the time it is due and payable, a personal debt,
from the person or persons liable to pay the same to this
State, and shall be entitled to the same priority and collectible
in the same manner as other State taxes are preferred and
collectible under the provisions of this Article.

248. 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 additional tax as may be required
by the Comptroller not exceeding ten per cent. (10%) of such
amount, plus one-half of one per cent. (½%) for each month
the tax or additional tax remains unpaid.

249. Discontinuance of Business. If any corporation shall
dissolve or withdraw from this State during any taxable
year, or if any corporation 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 cor-
poration 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.

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

251. Distribution of Tax. One-fourth (¼) 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 Council of Baltimore
and one-fourth (¼) 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 Commissioners 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 (¼) 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 furnished by the Comptroller the name of the