J. MILLARD TAWES, Governor                        473

Any such withdrawal shall be effective from and after the first day
of the next succeeding fiscal year, and in the absence of a mutual
and unanimous agreement among all the several political subdivisions,
the tax imposed by them shall be discontinued and repealed in all
the political subdivisions. Nothing in this subsection shall be con-
strued or applied to prevent or interfere with the collection of tax
monies which were lawfully due and payable while any such tax
was effective, and any such monies collected by the Comptroller
after the tax has been repealed and discontinued shall be accounted
for and distributed as in this subtitle required.

(h) If any such tax is imposed by the several political sub-
divisions, any violation of any provision of this subtitle or of a
regulation promulgated thereunder, or a failure to pay any tax so
imposed, shall be subject to the same provisions concerning penalties
and interest and to the same criminal penalties as are provided in
the subtitles SUBTITLE "Retail Sales Tax Act" and "Maryland Use
Tax".

(i) Any such sales and use tax imposed by the political sub-
divisions shall have the same application and exemptions as in the
respective subtitles, "Retail Sales Tax Act" and "Maryland Use Tax."
SUBTITLE "RETAIL SALES TAX ACT."

(j) The authority in this subtitle for the collection and distri-
bution of additional local retail sales and use taxes imposed by the
several political subdivisions is effective for the period beginning
July 1, 1965, and shall end on June 30, 1967. However, the ending of
this authority shall not be construed or applied to affect or inter-
fere with the later collection and distribution of taxes lawfully due
and owing while taxes imposed by the several political subdivisions
were in effect.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved April 8, 1965.

CHAPTER 316
(House Bill 96)

AN ACT to add new Sections 29A and 29B to Article 66˝ of the
Annotated Code of Maryland (1957 Edition), title "Motor Ve-
hicles," subtitle "Administration—Registration—Titling," to fol-
low immediately after Section 29 thereof, to permit motor vehicle
dealers who collect the excise tax upon the issuance of SOME motor
vehicle titles to retain a percentage of the tax for expense of col-
lection, to provide for determination and computation of the excise
tax due to the State by dealers, to authorize the levy of deficiency
assessments, jeopardy assessments and penalties against dealers
failing to report tax due to the State, and to relate generally to
collection and return of the excise tax on motor vehicles.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Sections 29A and 29B be and they are hereby added to