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4007
ANNE ARUNDEL COUNTY
upon which paid. Upon receipt of said information the
Controller shall take such steps as may he necessary to
effect collection of said tax.
(f) Any taxpayer failing to file any return and/or
pay the tax imposed by this Section within the time
limited therefor, shall be assessed by the Controller the
amount of tax due, plus interest at the rate of one—half
of one per centum (1/2 of 1%) per month and a penalty of
ten per centum (10%) of the tax due.
(g) The Controller is hereby authorized to adopt
such rules and regulations as may be necessary to insure
the collection of the tax imposed by this Section. In
cases involving disputes, the Controller shall be the
final administrative authority.
(h) Any person who wilfully fails to collect the
tax imposed by this Section, who wilfully fails to pay
over to the Controller the tax imposed thereby, who
wilfully fails to file a return required in connection
with said tax, who wilfully makes any false statement or
misleading omission in any such return or who wilfully
fails to keep complete and proper records as required 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 circumstance 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 on the 1st day of July, 1973,
and its provisions shall [[take effect on bills]] APPLY
TO STATEMENTS rendered after [[July 31]] JUNE 30, 1973.
READ AND PASSED May 29, 1973.
Bill No. 48-73
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