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MARVIN MANDEL, Governor 1915
filed with the Comptroller on forms prescribed by him for
that purpose and shall be accompanied by a remittance in
full by the employer for the amount of tax withheld by
him during that quarter.
(2) The quarterly return and remittance
shall be made to the Comptroller not later than the
twenty—first day of the month next after the end of the
calendar quarter, except that where the aggregate amount
required to be deducted and withheld by an employer for
any quarterly period can reasonably be expected to be at
least three hundred dollars ($300.00), such employer
shall file a return and pay the tax monthly, on or before
the fifteenth (15th) day of the following month for each
month, January through November, inclusive, and on or
before January thirty—first (31st) for the month of
December.
(3) Once an employer has become liable to a
quarterly or monthly return of withholding, he must
continue to file a quarterly or monthly report, as the
case may be, even though no tax has been withheld, until
such time as he notifies the Comptroller, in writing,
that he no longer has employees or that he is no longer
liable for such quarterly or monthly returns. If an
employer requests in writing that he be permitted to
change from a monthly return to a quarterly return on the
ground that his withholding has become less than three
hundred dollars ($300.00) for each quarter, such change
shall be permitted only at the beginning of a calendar
year.
(4) Any employer who negligently shall fail
either to withhold the required tax or to pay it to the
Comptroller as specified, or both, shall be held
personally and individually liable for all moneys so
involved, and if the employer is a corporate entity, the
personal liability shall extend and be applicable to (1)
any [officer or agent of the corporation, who as such
officer or agent is under a duty to withhold the tax and
transmit the same to the Comptroller as required
hereunder; and any] OFFICER OF THE CORPORATION WHO
EXERCISES DIRECT CONTROL OVER THE FISCAL MANAGEMENT OF
THE CORPORATION;(2) THE CHIEF EXECUTIVE OFFICER OF THE
CORPORATION; AND (3) AND (2) ANY AGENT OF THE CORPORATION
WHO, IN HIS CAPACITY AS SUCH, IS UNDER A DUTY TO WITHHOLD
THE TAX AND TRANSMIT IT TO THE COMPTROLLER. ANY sum or
sums withheld in accordance with the provisions of this
section shall be deemed to be held by the employer in
trust for the State of Maryland and by such employer
recorded in a ledger account so as clearly to indicate
the amount of tax withheld and that such amount is the
property of the State of Maryland.
(5) Failure to make any return required by
this section to the Comptroller or failure either to
withhold the required tax or to pay it to the Comptroller
as specified, or both, shall be deemed to be a
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