336                               Laws of Maryland                       [Ch. 265

be and the same is hereby repealed and re-enacted, with amendments,
to read as follows:

298. PENALTY for FAILURE TO FILE RETURNS. If any per-
son fails to file any return required by this sub-title within the time
required, the Comptroller may impose a penalty of not exceeding 10%
of the tax found to be due, to be assessed and collected in the manner
provided for the assessment and collection of taxes under this sub-
title or in a civil action at the instance of the Comptroller; and in ad-
dition such delinquent may be compelled to make such return. Any
officer of any corporation or any other person who makes a fraudulent
return or statement with intent to defeat or evade the payment of the
taxes prescribed by this sub-title shall be deemed guilty of perjury
and punished accordingly, and shall in addition thereto pay the same
penalty as in this section provided for failure to file returns on time.

Any person acting in a representative capacity as agent, tax expert
or advisor to or for an individual or taxpayer required to file a return
or report under this sub-title and receiving therefor a fee, charge or
other remuneration who, knowingly or willfully prepares, causes to be
prepared or assists in the preparation of an incorrect, false, or fraudu-
lent return or report with the intent to defeat or evade the payment
in whole or in part of the correct tax liability of such individual or
taxpayer due under this sub-title or who knowingly or willfully pre-
pares, causes to be prepared or assists in the preparation of an incor-
rect, false, or fraudulent return or report or refund claim for an in-
dividual or taxpayer required to comply with this sub-title in order to
obtain or for the purpose of obtaining for such individual or taxpayer
any refund in whole or in part of any tax withheld or paid which is in
excess of the correct tax refund due such individual or taxpayer under
this sub-title shall be guilty of a misdemeanor and upon conviction
thereof shall be fined not more than one thousand ($1,000.00) dollars
or imprisoned for not more than six months, or in the discretion of the
Court, be both fined and imprisoned. Any person acting in a repre-
sentative capacity as agent, tax expert or similar capacity in the
preparation for an individual or taxpayer of a return, report or re-
fund claim shall affix thereto his name and address and any trade
name adopted in connection with the service rendered.

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

Approved March 18, 1957.

CHAPTER 265
(House Bill 356)

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.

AN ACT to repeal Section 277, Sub-section (q), Section 284 and

Section 284A of Article 81 of the Annotated Code of Maryland