Upper Marlboro                                   2183

Sec. 82-35. (Penalties). Any person who (a) fails to perform any
duty required of him under the provisions of this Charter or any ordinance
passed thereunder or (b) in any manner wilfully or corruptly violates
any of the provisions of this Charter or any ordinances passed there-
under, or (c) wilfully or corruptly does anything which will or will tend
to affect fraudulently any registration, candidacy or election, shall be
deemed guilty of a misdemeanor. Any officer or employee of the Town
government who is convicted of a misdemeanor under the provisions of
this section shall immediately upon conviction thereof cease to hold such
office or employment.

FINANCE

Sec. 82-36. (Treasurer). There shall be a treasurer appointed by
the President with the approval of the Board. He shall serve at the
pleasure of the President. His compensation shall be determined by the
Board. The treasurer shall be the chief financial officer of the Town. The
financial powers of the Town, except as otherwise provided by this Charter,
shall be exercised by the treasurer under the direct supervision of the
President. The treasurer appointed may be a member of the Board.

Sec. 82-37. (Powers and Duties of the Treasurer). Under the super-
vision of the President, treasurer shall have authority and shall be required
to:

(a)  Prepare at the request of the President an annual budget to be
submitted by the President to the Board.

(b)  Supervise and be responsible for the disbursement of all monies
and have control over all expenditures to assure that budget appropriations
are not exceeded.

(c)  Maintain a general accounting system for the Town in such form
as the Board may require, not contrary to State law.

(d)   Submit at the end of each fiscal year, and at such other times as
the Board may require, a complete financial report to the Board.

(e)  Ascertain that all taxable property within the Town is assessed
for taxation.

(f)  Bill for and collect all taxes, special assessments charges, license
fees, liens, and all other revenues (including utility revenues) of the Town,
and all other revenues for whose collection the Town is responsible, and
receive any funds receivable by the Town.

(g)   Have custody of all public monies belonging to or under the
control of the Town, except as to funds in the control of any set of
trustees, and have custody of all bonds and notes of the Town.

(h) Do such other things in relation to the fiscal or financial affairs
of the Town as the Board may require or as may be required elsewhere in
this Charter.

Sec. 82-38. (Bond of Treasurer). The treasurer shall provide a bond
with such corporate surety and in such amount as the Board by ordinance
may require.

Sec. 82-39. (Fiscal Year). The Town shall operate on an annual
budget. The fiscal year of the Town shall, from and after December 31,
1964, begin on the first day of July and shall end on the last day of June in
each year. Such fiscal year shall constitute the tax year, the budget year,
and the accounting year.