Ch. 454                             MARVIN MANDEL, Governor                                  923

48.

(f) Any person receiving funds on behalf of a taxpayer for the purpose of
paying the taxpayer's ordinary taxes, whether such funds be called an escrow
account, expense account, or otherwise described, shall pay such taxes on their due
date in each taxable year if the funds received as of that date are sufficient to pay
such taxes less any discount allowed therefrom [.] PROVIDED THE TAXPAYER
RECEIVING HIS TAX BILL DIRECTLY FROM A POLITICAL
SUBDIVISION IS TIMELY IN DELIVERING THE TAX BILL TO THE
PERSONS RECEIVING FUNDS ON HIS BEHALF FOR THE PURPOSE
OF PAYING THE TAXPAYER'S ORDINARY TAXES. If the funds so held
on the due date in any year are not sufficient to pay the net taxes due on that day,
the person holding the funds shall pay the taxes not later than thirty days after
such time as the funds may become sufficient to pay the amount then due. Any
person failing to make timely payment as required hereunder shall be liable to pay
a penalty of one percentum of the gross amount of the unpaid taxes due for each
month and fraction thereof until paid.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 21, 1973.

CHAPTER 454
(Senate Bill 914)

AN ACT to repeal and re-enact, with amendments, Section 40(m) of Article 10 of
the Annotated Code of Maryland (1968 Replacement Volume and 1972
Supplement), title "Attorneys at Law and Attorneys in Fact," subtitle "State's
Attorney," to increase the salary of the State's Attorney for Harford County; to
change the manner of appointment of the Deputy State's Attorney for Harford
County and to increase his minimum salary; to provide for the appointment of
five Assistant State's Attorneys for Harford County and to specify their
minimum salaries; and to clarify and make certain nomenclaturial changes in
language therein, and generally relating to the personnel and compensation of
the State's Attorney's office in Harford County.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF

MARYLAND, That Section 40(m) of Article 10 of the Annotated Code of
Maryland (1968 Replacement Volume and 1972 Supplement), title "Attorneys at
Law and Attorneys in Fact," subtitle "State's Attorney," be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

40.

(m) In Harford County, (1) the State's Attorney's salary shall be eighteen
thousand dollars ($18,000.00) per annum. BEGINNING AND AFTER THE
TERM OF STATE'S ATTORNEY ELECTED IN THE MONTH OF
NOVEMBER, 1974, THE SALARY OF THE STATE'S ATTORNEY SHALL
BE $25,000.00. Beginning as of January 1, 1975, the State's Attorney, during his
term in office, shall not, except in connection with and in the performance of his
duties as such State's Attorney, appear as counsel or represent any party
professionally before any court, magistrate, board, commission or agency of this
State or any county or political subdivision of this State; it is intended by the