3282

COUNTY LOCAL LAMS

(2) Upon gross receipts derived from the
amounts charged for howling alleys or lanes;

{3) Upon gross receipts derived from amounts
charged for admission to live boxing or wrestling
matches.

SECTION 3. BE IT FURTHER ENACTED:

(a)    That on or before the 10th day of each
month after the effective date of this act, every
person, firm, or corporation subject to the taxes
imposed by this enactment shall make a return to the
Comptroller of the State of Maryland who may permit or
require such returns to be made for other periods and
upon such ether dates as may be specified by
regulations.

(b)    The form of returns required to be filed by
this enactment shall be prescribed by the Comptroller
and shall contain such information as may be deemed
necessary for the proper administration of the tax.

(c)    Payment of tax at the time of filing a
return. Every person, firm, or corporation shall pay
to the Comptroller the full amount of taxes imposed by
this enactment at the time of the filing of the return
required by this enactment.

SECTION 4. AND BE IT FURTHER ENACTED that any
person, firm or corporation subject to the taxes
imposed by this enactment failing to make a return or
to pay the taxes within the time prescribed by law or
by regulation of the comptroller shall be liable for
penalty of ten percent (10%) of the amount of taxes
due. All taxes due and unpaid on the date of payment
shall bear interest at the rate of one-half (1/2) of
one percent (11) per month or fraction thereof until
the date of payment. For good cause shown, the
Comptroller may waive the imposition of the penalty
and interest provided for in this section. Unless
waived by the Comptroller, the amount of the penalty
and interest shall be collected and distributed as
part of the taxes themselves.

SECTION 5. AND BE IT FURTHER ENACTED:

(a) INTENTION OF TAXPAYER TO REMOVE OR CONCEAL
HIMSELF OR PROPERTY.