820 LAWS OF MARYLAND. [CH. 635

Section 245 of Article 81, sub-title "Income Tax", as said
section was amended by Chapter 36 of the Acts of 1941, and
to enact in lieu thereof a new section, to be known as Sec-
tion 245, and to follow immediately after Section 244 of said
Article, providing for an extension of time for filing returns
of persons in the armed forces of the United States in cer-
tain cases; to add two new sections to said Article 81, sub-
title "Income Tax", to be known as Sections 257A and
257B, and to follow immediately after Section 257 of said
Article, providing that willful failure of any taxpayer to pay
income tax when due shall be a misdemeanor, and providing
a penalty for conviction of such misdemeanor, and further
providing a lien in favor of the State on all property of any
delinquent income taxpayer, and providing means of estab-
lishing, enforcing and collecting such lien, including a lien
on the salary and wages of any employee delinquent in the
payment of income tax; and to repeal and re-enact, with
amendments, Section 12 of Article 83 of said Code, title
"Sales and Notices", sub-title "Exemption from Execu-
tion", to provide that the provisions of Sections 8, 9, 10 and
11 of said Article 83, relating to exemptions, shall not impair
any levy or lien on real or personal property arising by
reason of non-payment of taxes due the State.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 33 of Article 9 of the Annotated Code of
Maryland (1939 Edition), title "Attachments", sub-title "At-
tachments of Wages or Hire", be and the same is hereby re-
pealed and re-enacted, with amendments, so as to read as
follows:

33. No attachments of the wages or hire of any laborer or
employee, in the hands of the employer, whether private in-
dividuals or bodies corporate, shall affect any salary or wages
of the debtor which are not actually due at the date of the
attachment; and the sum of one hundred dollars of such
wages or hire due to any laborer or employee by any employer
or corporation shall always be exempt from attachment by
any process whatever. Every contract or agreement of any
character whatsoever of such laborer or employee, the purpose
of which is to waive this right of exemption, shall be abso-
lutely void, provided, however, that the salary or wages of
any laborer or employee shall not be exempt from attachment,
levy or lieu at the instance of the State for income tax due the
State by any such laborer or employee.

SEC. 2. And be it further enacted, That Section 51 of Article
9 of the Annotated Code of Maryland (1939 Edition), title
"Attachments", sub-title "Lien of State", be and the same is