954                               Laws of Maryland               [Chs. 571, 572

CHAPTER 571
(House Bill 355)

AN ACT to repeal and re-enact, with amendments, Section 317 of
Article 81 of the Annotated Code of Maryland (1951 Edition, 1956
Supplement), title "Revenue and Taxes", sub-title "Income Tax",
providing a penalty for the wilful failure to pay tax when due and
penalties for other violations relating to returns required to be filed.
ELIMINATING THE PROVISIONS IN SAID SECTION CON-
CERNING THE PENALTY FOR WILFUL FAILURE TO PAY
STATE INCOME TAX WHEN DUE AND PROVIDING LIMI-
TATIONS FOR ANY PROSECUTION UNDER THE STATE IN-
COME TAX LAW.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 317 of Article 81 of the Annotated Code of Maryland
(1951 Edition, 1956 Supplement), title "Revenue and Taxes", sub-
title "Income Tax", be and the same is hereby repealed and re-
enacted, with amendments, to read as follows:

317. Penalty for Wilful Failure to Pay Tax When Due. The wilful

failure of any taxpayer to pay when due any tax required by the

provisions of this sub title, or any installment of any such tax, shall
be a misdemeanor subject to a fine not exceeding five hundred dollars
($500.00), or imprisonment not exceeding six (6) months, or both,
in the discretion of the Court. The penalty prescribed in this section

and Section 298 and in Section 316 of this sub-title shall be in add-

tion to and not in substitution for any penalty or proceeding other-
wise prescribed or authorized in case of wilful failure to file a return,
or pay any tax when due, provided, however, that any criminal
prosecution for violation of this section or Section 298 or Section 316

shall be commenced within three years from the time such offense

was committed.

317. NO PROSECUTION SHALL BE COMMENCED FOR ANY
VIOLATION OF THE PROVISION OF THIS SUB-TITLE UNLESS
WITHIN THREE YEARS FROM THE TIME OF THE OFFENSE
COMMITTED.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved April 10, 1957.

CHAPTER 572
(House Bill 363)

AN ACT to repeal and re-enact, with amendments, Section 381 of
the Code of Public Local Laws of Anne Arundel County (1947 Edi-

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.