824: LAWS OF MARYLAND. [CH. 635

under, until three months from the time such person returns
permanently to the continental limits of this country.

SEC. 7. And lie it further enacted, That two new sections
be and the same are hereby added to Article 81 of the Anno-
tated Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "Income Tax", to be known as Sections 257A
and 257B, and to follow immediately after Section 257 of said
Article, and to read as follows:

257A. The willful failure of any taxpayer to pay when due
any tax required by the provisions of this sub-title, or any
installment of any such tax, shall be a misdemeanor subject to
a fine not exceeding Five Hundred Dollars ($500. 00), or im-
prisonment not exceeding six (6) months, or both, in the
discretion of the Court. The penalty prescribed in this section
and in Section 257 of this sub-title shall be in addition to and
not in substitution for any penalty or proceeding otherwise
prescribed or authorized in case of willful failure to file a
return, or pay any tax when due.

257B. (1) If any taxpayer shall fail to pay any tax or
any installment of any tax due under this sub-title, on or
before the date fixed for its payment, the full amount of all
such tax due the State, together with any interest, penalty,
additional amount, or addition to said tax, including in each
case a delinquent fee of Five Dollars ($5. 00), shall be a lien
in favor of the State upon all property and all rights to prop-
erty, real or personal, belonging to such person.

(2) Unless another date is specified by law, the lien arising
at the date of non-payment as in this section specified and
provided for, shall continue until the liability for the amount
thereof is satisfied or until the Comptroller, in his discretion
shall release the lien because of lapse of time, or because such
lien is uncollectible.

(3) Notice of such lien may be filed by the Comptroller
with the Clerk of the Circuit Court of the County in which
said property is located, or if located in Baltimore City, with
the Clerk of the Superior Court of Baltimore City. Each Clerk
•of Court shall accurately and promptly record and index all
; such notices of liens filed with him by the Comptroller. From
the time such lien is filed with the Clerk of Court of the juris-
diction in which the property covered by the lien is located,
such lien shall be superior to that of any subsequent mortgagee,
pledgee, purchaser or judgment creditor. The lien of any
mortgagee, pledgee, purchaser or judgment creditor which be-
came perfected as against third persons, prior to the filing of
notice of the State's lien with the Clerk, shall be preferred to