HARRY HUGHES, Governor

953

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 312(f)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

312.

(f) (1) Every individual upon whose salary, wages or
compensation such a tax is to be imposed shall file with his
employer at the time of his employment [(or during the month
of June, 1955, if then employed)] a signed exemption
certificate on a form to be provided by the Comptroller of
the treasury for that purpose, indicating the number of
exemptions to which he is entitled under the provisions of
this subtitle. EACH INDIVIDUAL REQUIRED TO FILE SUCH A
CERTIFICATE, WHO WILLFULLY SUPPLIES FALSE OR FRAUDULENT
INFORMATION, OR WHO WILLFULLY FAILS TO SUPPLY INFORMATION
THEREUNDER, AS A RESULT OF WHICH THE AMOUNT OF TAX REQUIRED
TO BE WITHHELD UNDER THIS SECTION IS DECREASED, IS GUILTY OF
A MISDEMEANOR AND ON CONVICTION IS SUBJECT TO A FINE NOT
EXCEEDING $500 OR IMPRISONMENT NOT EXCEEDING 6 MONTHS OR
BOTH. IF AN INDIVIDUAL FAILS TO FILE A WITHHOLDING EXEMPTION
CERTIFICATE, THE EMPLOYER SHALL COMPUTE THE WITHHOLDING IN
ACCORDANCE WITH THE TABLES PROVIDED BY THE COMPTROLLER OF
THE TREASURY ON THE BASIS OF ONE EXEMPTION.

(2) IF AN EMPLOYEE PROVIDES HIS EMPLOYER WITH A
WITHHOLDING CERTIFICATE WHICH DOES NOT CONTAIN THE
INFORMATION THAT IS REQUIRED THEREON OR CONTAINS FALSE OR
FRAUDULENT INFORMATION, THE CERTIFICATE PROVIDED SHALL BE
DEEMED TO BE INVALID. IF AN EMPLOYER RECEIVES AN INVALID
WITHHOLDING EXEMPTION CERTIFICATE, IT SHALL BE CONSIDERED A
NULLITY FOR PURPOSES OF COMPUTING WITHHOLDING AND SUCH
EMPLOYER SHALL WITHHOLD FROM THE EMPLOYEE AS FROM A SINGLE
PERSON CLAIMING NO EXEMPTIONS. PROVIDED THAT THE FILING OF
A WITHHOLDING CERTIFICATE IS NOT CONSIDERED AN INVALID,
FALSE OR FRAUDULENT STATEMENT WITHIN THE MEANING OF THIS
SUBSECTION, IF IT CLAIMS EITHER:

(I)  LESS EXEMPTIONS THAN THOSE TO WHICH A
TAXPAYER IS ACTUALLY ENTITLED; OR

(II)  AN ADDITIONAL EXEMPTION FOR EACH $800
OF ITEMIZED DEDUCTIONS CLAIMED ON THE PRIOR YEAR STATE
INCOME TAX RETURN.

(3) ANY PERSON WHO WILLFULLY FAILS TO PROVIDE
HIS EMPLOYER WITH A VALID WITHHOLDING CERTIFICATE OR