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MARVIN MANDEL, Governor
2235
(House Bill 1749)
AN ACT concerning
Income Tax — Penalties for Fraudulent Returns
FOR the purpose of changing the civil penalties for
filing a fraudulent Maryland income tax return; and
clarifying language.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 302
Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 302 of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
Article 81 - Revenue and Taxes
302.
(A) If any person fails to file any return
required by this subtitle within the time required, the
Comptroller may impose a penalty of not exceeding [10%]
10 PERCENT of the tax found to be due, to be assessed and
collected in the manner provided for the assessment and
collection of taxes under this subtitle or in a civil
action at the instance of the Comptroller; and in
addition such delinquent may be compelled to make such
return. Any officer of any corporation or any other
person who makes a fraudulent return or statement with
intent to defeat or evade the payment of the taxes
prescribed by this subtitle shall be deemed guilty of
perjury and punished accordingly, and shall in addition
thereto pay [the same penalty as in this section provided
for failure to file returns on time.] AN AMOUNT EQUAL TO
50 PERCENT OF THE UNDER PAYMENT OF TAXES.
(B) Any person acting in a representative capacity
as agent, tax expert or advisor to or for an individual
or taxpayer required to file a return or report under
this subtitle and receiving therefor a fee, charge or
other remuneration who, knowingly or willfully prepares,
causes to be prepared or assists in the preparation of an
incorrect, false, or fraudulent return or report with the
intent to defeat or evade the payment in whole or in part
of the correct tax liability of such individual or
taxpayer due under this subtitle or who knowingly or
wilfully prepares, causes to be prepared or assists in
the preparation of an incorrect, false, or fraudulent
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