WM. PRESTON LANE., JR., GOVERNOR. 5

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all of the members elected to each of the two Houses
of the General Assembly of Maryland, the same shall take
effect from the date of its passage.

Approved June 1, 1948.

CHAPTER 2
(Senate Bill 2)

AN ACT to repeal and re-enact, with amendments, Section
257A of Article 81 of the Annotated Code of Maryland
(1947 Supplement), title "Revenue and Taxes", sub-title
"Income Tax", relating to the time for commencing certain
criminal prosecutions under the income tax law.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 257A of Article 81 of the Annotated Code
of Maryland (1947 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", be and the same is hereby repealed
and re-enacted, with amendments, to read as follows:

257A. The wilful 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
imprisonment not exceeding six (6) months, or both, in the
discretion of the Court. The penalty prescribed in this sec-
tion and in Section 257 of this sub-title shall be in addition to
and not in substitution for any penalty or proceeding other-
wise prescribed or authorized in case of wilful failure to file
a return, or pay any tax when due, provided, however, that
any criminal prosecution for violation of this section or Sec-
tion 257 shall be commenced within three years from the time
such offense was committed.

SEC. 2. And by 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
being passed upon a yea and nay vote, supported by three-
fifths of all the members elected to each of the two Houses of
the General Assembly of Maryland, the same shall take effect
from the date of its passage.

Approved June 1, 1948.