152                             LAWS OF MARYLAND                      [CH. 121

Each person violating any of the foregoing provisions of this
section shall upon summary conviction be sentenced to pay a fine of
twenty-five dollars ($25.00) for each offense, together with the costs
of prosecution.

It is unlawful for any person willfully, negligently or maliciously
to cut, remove, cover up, deface or otherwise mutilate, injure or
destroy any special dog training area boundary fence or wire or
poster placed in accordance with the provisions of this section. Each
person violating any provision of this paragraph shall upon sum-
mary conviction be sentenced to pay a fine of ten dollars ($10.00)
for each offense, together with costs of prosecution.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1968.

Approved April 10, 1968.

CHAPTER 120
(Senate Bill 168)

AN ACT to repeal and re-enact, with amendments, Section 12F(d) of
Article 81 of the Annotated Code of Maryland (1965 Replacement
Volume and 1967 Supplement), title "Revenue and Taxes," subtitle
"What Shall Be Taxed and Where," to provide for "open spaces"
tax credits in Frederick County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 12F(d) of Article 81 of the Annotated Code of Mary-
land (1965 Replacement Volume and 1967 Supplement), title "Reve-
nue and Taxes," subtitle "What Shall Be Taxed and Where," be and
it is hereby repealed and re-enacted, with amendments, to read as
follows:

12F.

(d) Notwithstanding the provisions of subsection (c) of this sec-
tion, in Anne Arundel, Calvert, Charles, Howard, Frederick, Mont-
gomery, Prince George's, and St. Mary's counties, the tax credits
provided for herein may be in amounts up to 100% for different
categories of "open spaces" or "open areas" for county, county school,
municipal or special district property taxes imposed upon real prop-
erty in the particular political subdivision.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1968.

Approved April 10, 1968.

CHAPTER 121
(Senate Bill 190)

AN ACT to repeal and re-enact, with amendments, Sections 74 (a)
and 74 (b) of Article 56 of the Annotated Code of Maryland (1967