2496                            County Local Laws

FAILS TO PAY OVER TO THE CONTROLLER THE TAX IM-
POSED THEREBY, WHO WILFULLY FAILS TO FILE A RE-
TURN REQUIRED IN CONNECTION WITH SAID TAX, WHO
WILFULLY MAKES ANY FALSE STATEMENT OR MISLEAD-
ING OMISSION IN ANY SUCH RETURN OR WHO WILFULLY
FAILS TO KEEP COMPLETE AND PROPER RECORDS AS RE-
QUIRED BY LAW SHALL BE GUILTY OF A MISDEMEANOR
AND, UPON CONVICTION THEREOF, SHALL BE FINED NOT
MORE THAN ONE THOUSAND DOLLARS ($1,000.00) OR BE
IMPRISONED FOR NOT MORE THAN SIX (6) MONTHS, OR
BOTH, IN THE DISCRETION OF THE COURT, FOR EACH AND
EVERY SUCH OFFENSE.

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 application, 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, AND ITS
PROVISIONS SHALL TAKE EFFECT ON BILLS RENDERED
AFTER JULY 31, 1971.

APPROVED AND ENACTED: JUNE 4, 1971.

Bill No. 32-71

AN ORDINANCE to repeal and re-enact, with amendments, Section
17-500 (a) and (d) of the Anne Arundel County Code (1967 Edi-
tion and Supplements), Title 17, "Taxation", Subtitle 5, "Gross
Receipts", changing AND TO ENACT NEW SECTION 17-500
IN LIEU THEREOF, TO CHANGE the amount of tax levied upon
gross receipts obtained from amounts charged for admission or
refreshment, service and merchandise, and the use of certain
recreation facilities for equipment, golf course greens and roller
skating rinks; and matters generally related thereto.

Section 1. Be it enacted by the County Council of Anne Arundel
County, Maryland, That Section 17-500 (a) and (d) be, and they are
IT IS hereby repealed and re-enacted, with amendments NEW SEC-
TION 17-500 IS ENACTED IN LIEU THEREOF, to read as follows:

Section 17-500. Imposed.

(a) Pursuant to the provisions of section 403 of article 81 of

the Annotated Code of Maryland (1969 Replacement Volume), [(1957
edition)] as [last] amended [by chapter 729 of the Acts of 1965],

and except as otherwise provided hereafter, there is hereby levied a

tax of [three] seven percentum (7%) upon the gross receipts of

every person, firm, or corporation obtained from sources within the