4015
ANNE ARUNDEL COUNTY

during business hours for inspection and examination by
the Controller or other duly authorised representatives,
agents or employees of Anne Arundel County, Maryland.

(2) If any taxpayer fails to keep records
from which the tax imposed by this section may be
accurately computed, the Controller may make use of a
factor developed by surveying other taxpayers of the same
type or otherwise compute the amount of tax due and there
shall be a rebuttable presumption that said computation
is correct.

(e) 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 then 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.

RECONSIDERED and finally passed June 4, 1973.

Bill No. 50-73

AN ORDINANCE to re—enact, without amendments, Section
17—709 of the Anne Arundel County Code (1967 Edition
and Supplements), Title 17, "Taxation", Subtitle 7,
"Miscellaneous Taxes", to levy and impose a tax on