WM. PRESTON LANE, JR., GOVERNOR. 1143

(a) who wilfully fails to collect the tax imposed by this
sub-title in accordance herewith; or

(b) who wilfully fails to pay over the tax imposed by
this sub-title in accordance herewith; or

(c) who wilfully fails to file any return required by this
sub-title; or

(d) who makes any wilfully false statement or mis-
leading omission in any return pursuant to this sub-title;
or

(e) who wilfully fails to keep records in accordance
with this sub-title and any regulations of the Comptroller
pursuant hereto, shall be guilty of a misdemeanor and
upon conviction shall be fined not more than one thousand
dollars ($1, 000. 00) or imprisonment for not more than
one year, or both.

SECTION 7. And be it further enacted, That if any sec-
tion, sub-section, sentence, clause or other provision of this
sub-title or the application thereof to any person or cir-
cumstance is held invalid or unconstitutional, such in-
validity or unconstitutionally shall not affect the remain-
ing provisions of this sub-title and the application of such
provisions to other persons or circumstances. If an ex-
emption or exception from the tax is held invalid, the tax
shall apply without such exemption or exception.

SECTION 8. And be it further enacted, That this Act
shall take effect June 1, 1949.

Approved April 29, 1949.

CHAPTER 466

(Senate Bill 370)

AN ACT to repeal and re-enact, with amendments, Sec-
tion 257 of Article 81 of the Annotated Code of Mary-
land (1947 Supplement), title "Revenue and Taxes'',
sub-title "Income Tax", relating to the failure to file a
return or report required thereunder.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 257 of Article 81 of the Annotated Code of
Maryland (1947 Supplement), title "Revenue and Taxes",