4012

COUNTY LOCAL LAWS

nonpayment as in this section specified and provided for
shall continue with the same force and effect as a
judgment lien until paid in full.

(g) The tax imposed by this section shall apply
and be due and payable at the time the sale is made,
regardless of the time when the purchase price is paid.

(h) It shall be unlawful for any person, firm or
corporation who sells any of the commodities taxable
under this section to hold out or advertise that he (or
it) will absorb the tax imposed by said section or make
any refund or rebate of such tax.

(i) 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 and take effect on the 1st day
of July, 1973.

READ AND PASSED May 29, 1973.

Bill No. 49-73

AN ORDINANCE to REPEAL AND re-enact, with[[out]]
amendments, Section 17—710 of the Anne Arundel
County Code (1967 Edition and Supplements), Title
17, "Taxation", Subtitle 7, "Miscellaneous Taxes",
to levy and impose a tax on consideration for
keeping, storing or docking boats; to provide the