1590                               Laws of Maryland                        [Ch. 739

has represented to or informed the purchaser, transferee or assignee

that it owes any tax under the terms and provisions hereof and

whether or not the purchaser, transferee or assignee has knowledge
that such taxes are in fact owing.

(k) Failure to give Notice. Whenever the purchaser, transferee
or assignee shall fail to give the said notice to the County Director of
Finance as required by the terms and provisions hereof, or whenever
the County Director of Finance shall inform the purchaser, transferee

or assignee that a possible claim for such tax exists, any sums of

money, property or choses in action, or other consideration, which the
purchaser, transferee or asignee is obligated to pay or transfer to the
vendor, transferor or assignor shall be subject to a first priority, right
and lien for said taxes theretofore or thereafter determined to be due
from the vendor, transferor or assignor to the County. The purchaser,
transferee, or assignee is forbidden to pay or transfer to the vendor,
transferor or assignor any of the aforementioned sums of money,

property, or choses in action to the extent of the amount of the

County's claim for unpaid taxes due under the terms and provisions

hereof.

(l) Penalty provisions. For failure to comply with the terms and
provisions of these Sections (i) (j) (k) and (l), the purchaser,
transferee, or assignee shall be personally liable for the payment to
the County of said taxes theretofore or thereafter determined to be

due to the County from the vendor, transferor or assignor, in the

same manner and to the same extent as the vendor, transferor or

assignor, and in addition thereto shall also be subject to the criminal
penalties set forth in Section (g).

SEC. 2. AND BE IT FURTHER ENACTED, THAT THIS ACT
SHALL BE EFFECTIVE NOTWITHSTANDING THE PASSAGE
OF ANY OTHER ACT OF THE GENERAL ASSEMBLY WHICH
SHALL BECOME EFFECTIVE JULY 1, 1971, AND BE APPLI-
CABLE WITHIN PRINCE GEORGE'S COUNTY, AND THIS ACT
SHALL PREVAIL OVER ANY PROVISIONS OF SUCH OTHER
ACT INCONSISTENT WITH THE PROVISIONS OF THIS ACT.

Sec. 2 3. And be it further enacted, That this Act shall take effect
July 1, 1971.

Approved May 24, 1971.

CHAPTER 739
(House Bill 1151)

AN ACT to repeal and re-enact, with amendments, Section 40(g) of
Article 73B of the Annotated Code of Maryland (1970 Replacement
Volume), title "Pensions," subtitle "Social Security Benefits," to
provide that any excess interest income be reverted to the State
Treasury after payment of any deficit in the State's Social Security
contribution appropriation.