4020

COUNTY LOCAL LAWS

application stating good and sufficient grounds for any
such refund. Any such application must be filed within
three (3) years from the date when the tax is paid, and
such application must contain such information and be in
such form as may be required or approved by the
Controller and must be signed by both the person having
paid the tax and the proper officer or officers of the
particular hotel or motel involved.

(f)   (1) Not less than ten (10) days prior to
taking possession or control of a hotel or motel, subject
to the hereinabove mentioned tax, the purchaser,
transferee or assignee thereto shall notify the
Controller by registered mail of such sale, transfer,
conveyance or assignment. Such notice shall set forth
the name and mailing address of such purchaser,
transferee or assignee, and the anticipated date of
taking possession or control.

(2) If the purchaser, transferee or assignee
shall fail to give the said notice to the Controller or
if the Controller shall inform the purchaser, transferee
or ASSIGNEE THAT A POSSIBLE CLAIM FOR SUCH TAX EXISTS,
ANY SUMS OF MONEY, PROPERTY OR choses in action, or other
consideration, which the purchaser, transferee or
assignor shall be subject to a first priority, right and
lien to Anne Arundel County, Maryland, for said taxes;
and the purchaser, transferee or assignee shall be
personally liable therefor, to the extent of the amount
of the County's claim for unpaid taxes due under the
terms and provisions thereof.

(g)    The wilful refusal on the part of any person,
firm, association, or corporation to collect the said
taxes, file proper returns when due or pay the taxes
collected to the Controller when due, or the filing of a
return known to be false or incomplete, shall be a
misdemeanor, and any such person, firm,, association or
corporation convicted thereof shall be subject to a fine
of not more than One Thousand Dollars ($1,000.00) or
imprisonment not exceeding six (6) months, or to both
fine and imprisonment, in the discretion of the Court.

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