Anne Arundel County                         2493

(10%) of the amount of taxes found to be due; and said interest and
penalty shall be collected as a part of the tax itself.

(e) If any person erroneously, illegally or unconstitutionally
has paid the taxes imposed by this section, the Controller shall refund
the amount of the tax so paid upon receipt by him of a properly
executed application stating good and sufficient grounds for any
such refund. Any such application must be filed within three (3)
years from the date when the tax is paid, and such application must
contain such information and be in such form as may be required or
approved by the Controller and must be signed by both the person
having paid the tax and the proper officer or officers of the particular
hotel or motel involved.

(f)(l) Not less than ten (10) days prior to taking possession
or control of a hotel or motel, subject to the hereinabove mentioned
tax, the purchaser, transferee or assignee thereto shall notify the
Controller by registered mail of such sale, transfer, conveyance or
assignment. Such notice shall set forth the name and mailing
address of such purchaser, transferee or assignee, and the anticipated
date of taking possession or control.

(2) If the purchaser, transferee or assignee shall fail to give
the said notice to the Controller or if the Controller 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 assignor shall be
subject to a first priority, right and lien to Anne Arundel County,
Maryland, for said taxes; and the purchaser, transferee, or assignee
shall be personally liable therefor, to the extent of the amount of the
County's claim for unpaid taxes due under the terms and provisions
hereof.

(g) The wilful refusal on the part of any person, firm, associa-
tion, or corporation to collect the said taxes, file proper returns when
due or pay the taxes collected to the Controller when due, or the filing
of a return known to be false or incomplete, shall be a misdemeanor,
and any such person, firm, association or corporation convicted thereof
shall be subject to a fine of not more than One Thousand Dollars
($1,000.00) or imprisonment not exceeding six (6) months, or to
both fine and imprisonment, in the discretion of the Court.

Section 2. And be it further enacted, That if any provision of
this Ordinance or the application thereof to any person or circum-
stance is held invalid for any reason, such invalidity shall not affect
the other provisions or any other application of this Ordinance
which can be given effect without the invalid provisions or applica-
tion, and to this end, all the provisions of this Ordinance are hereby
declared to be severable.

Section 3. And be it further enacted, That this Ordinance shall
become law and take effect on the 1st day of July, 1971.

APPROVED AND ENACTED: June 4, 1971.