1144 LAWS OF MARYLAND. [CH. 467

sub-title "Income Tax", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

257. (FAILURE TO FILE A RETURN OR REPORT
REQUIRED BY THIS SUB-TITLE. ) The failure on the
part of any person or taxpayer to file a return or report as
required by the provisions of this sub-title, or to comply
with any action taken by the Comptroller pursuant to Sec-
tion 244 hereof shall be deemed a violation of the provisions
of this sub-title subject to penalty and interest as prescribed
in Section 255 hereof. The wilfull failure on the part of any
person or taxpayer to file a return or a report as required
by the provisions of this sub-title or to comply with any ac-
tion taken by the Comptroller pursuant to Section 244
hereof shall be a misdemeanor, subject to a fine of not
exceeding five hundred dollars ($500) or imprisonment for
not exceeding six months, or both, in the discretion of
the Court.

SECTION 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 Mary-
land, the same shall take effect from the date of its passage.

Approved April 29, 1949.

CHAPTER 467

(Senate Bill 371)

AN ACT to repeal and re-enact, with amendments, Sec-
tion 250 of Article 81 of the Annotated Code of Mary-
land (1939 Edition), title "Revenue and Taxes", sub-
title "Income Tax", providing for Withholding of Tax at
Source.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 250 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-
title "Income Tax", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

250. (WITHHOLDING OF TAX AT SOURCE. )

Whenever the Comptroller deems it necessary in order to