2236

LAWS OF MARYLAND

Ch. 815

return or report or refund claim for an individual or
taxpayer required to comply with this subtitle in order
to obtain or for the purpose of obtaining for such
individual or taxpayer any refund in whole or in part of
any tax withheld or paid in which is in excess of the
correct tax refund due such individual or taxpayer under
this subtitle shall be guilty of a misdemeanor and upon
conviction thereof shall be fined not more than [one
thousand ($1,000.00) dollars] $1,000 or imprisoned for
not more than six months, or in the discretion of the
court, be both fined and imprisoned. Any person acting
in a representative capacity as agent, tax expert or
similar capacity in the preparation for an individual or
taxpayer of a return, report or refund claim shall affix
thereto his name and address and any trade name adopted
in connection with the service rendered.

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

Approved May 17, 1976.

CHAPTER 816

(House Bill 1755)

AN ACT concerning

Work, Labor and Employment

FOR the purpose of providing a civil penalty, to be
assessed by the Commissioner of Labor and Industry,
for violation of law prohibiting lie detector tests
as part of employment applications, or as a
condition of employment.

BY repealing and reenacting, with amendments,

Article 100 — Work, Labor and Employment

Section 95

Annotated Code of Maryland

(1964 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 95 of Article 100 - Work, Labor
and Employment, of the Annotated Code of Maryland (1961
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 100 - Work, Labor and Employment