562                             LAWS OF MARYLAND                      [CH. 346

(1957 Edition), title "Revenue and Taxes", sub-title "Retail Sales
Tax Act", sub-heading "Penalties", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

[369. Any taxpayer or any officer of a corporate taxpayer

(a)  Who wilfully fails to collect the tax imposed by this sub-title
in accordance herewith; or

(b)  Who wilfully fails to pay over the tax imposed by this sub-title
in accordance herewith; or

(c)  Who wilfully fails to file any return required by this sub-title;
or

(d)  Who makes any wilfully false statement or misleading omis-
sion in any return pursuant to this sub-title; or

(e)  Who wilfully fails to keep records in accordance with this sub-
title and any regulations of the Comptroller pursuant hereto, shall
be guilty of a misdemeanor and upon conviction shall be fined not
more than one thousand dollars ($1,000.00) or imprisonment for not
more than one year, or both.]

369. It shall be unlawful for any taxpayer or any officer of a cor-
porate taxpayer to:

(a)   Wilfully fail to collect the tax imposed by this sub-title in
accordance herewith; or

(b)   Wilfully fail to pay over the tax imposed by this sub-title in
accordance herewith; or

(c)   Wilfully fail to file any return required by this sub-title; or

(d)   Wilfully make any false statement or misleading omission in
any return pursuant to this sub-title; or

(e)   Wilfully fail to keep records in accordance with this sub-title
and any regulations of the Comptroller pursuant hereto; or

(f)   Wilfully evade payment of the tax imposed by this sub-title
by using a sales tax license number or exemption number which has
not been issued by the Comptroller to the person so using such num-
ber.

Any person violating this section shall be guilty of a misdemeanor
and upon conviction shall be fined not more than one thousand dol-
lars ($1,000.00) or imprisonment for not more than one year, or both.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963.

Approved April 17, 1963.

CHAPTER 346
(Senate Bill 398)

AN ACT to repeal and re-enact, with amendments, Section 348 of
Article 81 of the Annotated Code of Maryland (1957 Edition),