446                               LAWS OF MARYLAND                        [CH. 281

by way of of declaration of estimated tax, is due and payable in full
at the time fixed herein for filing a return.

(h) Quarterly withholding returns shall be filed with the Comp-
troller on forms prescribed by him for that purpose, and shall be
accompanied by a remittance in full by the employer for the amount
of tax withheld by him during that quarter. The quarterly return
and remittance shall be made to the Comptroller not later than the
last day of the month next after the end of the calendar quarter.
Any employer who shall fail either to withhold the required tax or
to pay it to the Comptroller as specified, or both, shall be held per-
sonally and individually liable for all moneys so involved; and any
sum or sums withheld in accordance with the provisions of this
section shall be deemed to be held by the employer in trust for the
State of Maryland. failure to make any return required by this
section to the Comptroller or failure either to withhold the required
tax or to pay it to the Comptroller as specified, or both, shall be
deemed to be a misdemeanor, punishable upon conviction by a fine
of not exceeding Five Hundred Dollars ($500.00) or imprisonment
for not exceeding six months, or both, in the discretion of the Court.

(i) Every employer who under the provisions of this section is
required to deduct, withhold and pay over a tax for any individual
shall furnish to him a statement showing the information required
in this sub-section. The statement shall be given to the individual
on or before January SI of each year, showing for the previous
calendar year the following information: (1) the name of the
employer, (2) the name of the individual, (S) the total amount paid
by the employer to the individual as salary, wages, or compensation
for personal services of any kind, and (1*) the total amount which
has been deducted and withheld under the requirements of this
section. The statement shall contain such other information and
shall be in such form as the Comptroller may prescribe by regula-
tion. If any individual's employment with an employer is terminated
before the end of the calendar year, the statement shall be given to
him at the time of the last payment to him of salary, wages, or
compensation for personal services. A duplicate copy of every such
statement shall be sent to the Comptroller within fifteen days after
the other copy has been given to the individual. Any employer re-
quired under the provisions of this sub-section to furnish copies of
any such statement, who wilfully fails to furnish a statement as
required by law or regulation, or who wilfully furnishes a false or
fraudulent statement, shall for each such failure be subject to a
civil penalty in the amount of Fifty Dollars ($50.00), payable to the
Comptroller in the same manner as the tax imposed by this section.
In addition, any such wilful act shall be deemed to be a misdemeanor,
punishable upon conviction by a fine of not exceeding Five Hundred
Dollars ($500.00) or imprisonment for not exceeding six months, or
both, in the discretion of the Court.

(j) Every individual receiving taxable income which is not subject
to the withholding provisions of this section shall be required to file
a declaration of his estimated tax, as specified in this sub-section.
The declaration of his estimated tax for the current year shall be
filed on or before April 15 of that year. Also, on the following June
15, September 15 and January 15, the individual shall file either an
amended declaration of estimated tax for the year or an original
declaration if one has not theretofore been filed. One-fourth of the