826 LAWS OF MARYLAND. [CH. 635

refused, as above set forth, due at the time such notice is
received or refused, and all such salary, wages, hire and re-
muneration or compensation for personal services earned by
or payable to such delinquent taxpayer thereafter, 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
(f500. 00), or imprisoned for not more than six (6) months, or
be both fined and imprisoned.

SEC. 8. And be it further enacted. That Section 12 of Article
83 of the Annotated Code of Maryland (1939 Edition), title
"Sales and Notices", sub-title "Exemption from Execution",
be and the same is hereby repealed and re-enacted, with
amendments, so as to read as follows:

12. The four preceding sections relating to exemptions
shall not impair the lien of any vendor for the purchase money
of land, nor of any mortgagee, nor of any mechanic or other
person, for any debt contracted for or in aid of the erection
of any building, nor shall they apply to any levy or lien on
property, real or personal, for non-payment of taxes.

SEC. 9. And be it further enacted, That if any clause, sen-
tence, paragraph, or section of this sub-title snail, for any
reason, be adjudged by any court of competent jurisdiction to
be unconstitutional and invalid, such judgment shall not af-
fect, impair or invalidate the remainder thereof, but shall be
confined in its operation to the clause, sentence, paragraph, or
section thereof so found unconstitutional and invalid.

SEC. 10. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the im-
mediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all the members elected to each of the two Houses of
the General Assembly, the same shall take effect from the date
of its passage.

Approved May 6, 1943.