Theodore R. McKeldin, Governor                    953

5.   For active service as a member of the National Guard or other
duly established federal military reserve organizations.

6.   Non-resident individuals employed as seamen upon vessels en-
gaged in oceanic and foreign trade or commerce while such vessels
are within any of the ports of this State.

(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 NEGLIGENTLY shall fail either to withhold the
required tax or to pay it to the Comptroller as specified, or both, shall
be held personally and individually liable for all moneys so involved
[;] and said personal liability shall extend to and be applicable to the

officers and duly authorized agents of a corporation (domestic or

foreign) where the employer is a corporate entity;, AND IF THE EM-
PLOYER IS A CORPORATE ENTITY, THE PERSONAL LIA-
BILITY SHALL EXTEND AND BE APPLICABLE TO THOSE
OFFICERS AND DULY AUTHORIZED AGENTS OF THE COR-
PORATION (DOMESTIC OR FOREIGN) WHO PARTICIPATE
ACTIVELY IN THE MANAGEMENT AND OPERATION OF THE
CORPORATION; ANY OFFICER OR AGENT OF THE CORPORA-
TION, WHO AS SUCH OFFICER OR AGENT IS UNDER A DUTY
TO WITHHOLD THE TAX AND TRANSMIT THE SAME TO THE
COMPTROLLER AS REQUIRED HEREUNDER; 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 Mary-
land [.] and by such employer kept or maintained in a special fund
or account separate and apart from other funds or property belonging
to said employer until transmitted to the Comptroller as required
herein. RECORDED IN A LEDGER ACCOUNT SO AS CLEARLY
TO INDICATE THE AMOUNT OF TAX WITHHELD AND THAT
SUCH AMOUNT IS THE PROPERTY OF THE STATE OF MARY-
LAND. 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 misde-
meanor, 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 [.] and in addition
thereto such unpaid tax shall constitute a lien in favor of the State
of Maryland to the extent provided in Section 318 of this sub-title
recoverable in the manner therein prescribed or in the manner
prescribed in Sections 204 to 209 inclusive of Article 81 of the
Annotated Code of Maryland.

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 April 10, 1957.