MARVIN MANDEL, Governor                            2225

regular Class G plates expire. REGISTRATION PLATES AND

REGISTRATION CARDS ISSUED PURSUANT TO THIS SECTION MAY BE

ISSUED FOR AN 8 YEAR PERIOD AND FEES COLLECTED SHALL BE

THE REGULAR ANNUAL FEE TIMES THE NUMBER OF YEARS

REMAINING UNTIL THE EXPIRATION DATE OR AN ANNUAL FEE

SHALL BE COLLECTED SUBJECT TO THE PROVISIONS OF
SUBSECTION (D) OF THIS SECTION.

(d)    At the time application for registration or
renewal is made [under the provisions of this section] ON
A PRORATED BASIS, the applicant shall submit acceptable

evidence of a surety bond in a form and with a surety

approved by the Administrator and in an amount equal to

the total annual fees required for all vehicles

registered to the applicant IN ACCORDANCE WITH THIS

SECTION.

(e)    The Administrator may adopt rules and

regulations necessary for the [Administration]

ADMINISTRATION and enforcement of the provisions of this
section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 17, 1976.

CHAPTER 809

(House Bill 1737)

AN ACT concerning

Withholding Tax — Penalty

FOR the purpose of providing certain penalties for
employers who wilfully violate certain tax
provisions; authorizing the Comptroller to establish

rules and regulations and to revoke or suspend

certain licenses; and providing for a certain

operative date.

BY adding to

Article 81 — Revenue and Taxes

Section 312A

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 312A be and it is hereby added