1092                             LAWS OF MARYLAND                        [CH. 657

322A and to follow immediately after Section 322 of said Article,
relating to notice to the Supervisor of Assessments of Carroll
County in cases of the erection or construction of new buildings.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That a new section be and it is hereby added to Article 7 of the Code
of Public Local Laws of Maryland (1930 Edition), title "Carroll
County", sub-title "Revenue and Taxes", said new section to be known
as Section 322A, to follow immediately after Section 322 of said
Article, and to read as follows:

322A. (1) All persons, firms, or corporations, before erecting or
constructing any new building or buildings, or any addition or altera-
tion to any existing building m WHICH IS OR WILL BE SUBJECT
TO ASSESSMENT BY THE COUNTY COMMISSIONERS OF
Carroll County, the total expense of said construction or alteration
being One Thousand Dollars ($1,000) or more, shall be required to
notify the Supervisor of Assessments of Carroll County, in writing,
of the intention to erect, construct or alter such building or buildings,
and shall state the location of the building or buildings and the
approximate amount of money to be expended on the said erection,
construction or alteration.

(2)   Upon the receipt of said notice, the Supervisor of Assessments
of Carroll County shall acknowledge the receipt of the same in writ-
ing, on such form or forms as may be suitable therefor. No fee shall
be charged therefor.

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(3)   WHENEVER ANY PERSON, FIRM OR CORPORATION
faILS TO COMPLY WITH THE PROVISIONS OF SUB-SECTION
(1), THERE SHALL BE ASSESSED AGAINST HIM, BY THE
SUPERVISOR OF ASSESSMENTS OF CARROLL COUNTY, A
PENALTY OF TEN PERCENT (10%) OF THE TAX DUE, PLUS
INTEREST AT THE RATE OF ONE-HALF OF ONE PERCENT
(1/2 OF 1%) PER MONTH OR FRACTION OF A MONTH FROM
THE TIME SAID NOTICE IN WRITING WAS TO BE FILED
UNTIL SUCH TIME AS IT IS ACTUALLY FILED. PROVIDED,
HOWEVER, THAT IF THE faILURE TO FILE SAID NOTICE
IN WRITING WITH THE SUPERVISOR OF ASSESSMENTS OF
CARROLL COUNTY IS DUE TO AN ATTEMPT TO DEFRAUD,
THEN THE PENALTIES SHALL BE, IN LIEU OF THE PEN-
ALTY MORE SPECIFICALLY PROVIDED IN THE PRECEDING
SENTENCE OF THIS SUB-SECTION, ONE HUNDRED PER-
CENT (100%) OF THE TAX DUE, PLUS INTEREST AT THE
RATE OF ONE PERCENT (1%) PER MONTH OR FRACTION
OF A MONTH FROM THE TIME THE NOTICE IN WRITING
WAS TO BE FILED UNTIL SUCH TIME AS IT IS ACTUALLY
FILED. THE SUPERVISOR OF ASSESSMENTS IS TO DECIDE
WHETHER, IN FACT, THERE WAS AN ATTEMPT TO DE-
FRAUD, WITH EITHER THE COUNTY OR THE TAXPAYER
HAVING THE RIGHT OF APPEAL, WITHIN THIRTY (30)
DAYS, TO THE CIRCUIT COURT FOR CARROLL COUNTY IN
THE EVENT OF AN ADVERSE DECISION.