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Ch. 563
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LAWS OF MARYLAND
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1796
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satisfied and discharged. The Comptroller shall promptly give
notice of such lien, and the amount thereof, to any employer of
any delinquent taxpayer by [registered mail with return receipt
provided for] CERTIFIED MAIL, RETURN RECEIPT REQUESTED, BEARING A
POSTMARK FROM THE UNITED STATES POSTAL SERVICE, or by personal
service upon such employer by the Comptroller or his duly
authorized representative, which personal service for the
purposes hereof shall be sufficient for all purposes hereof if
said lien be personally served upon a duly authorized officer,
representative or agent of the employer or any agent. or
representative in charge of the payroll accounts or records of an
employer. No employer, after receiving notice of lien, as herein
provided for or after delivery of such registered notice of lien
has been refused by such employer, having knowledge of its import
or reason to know its import, and no paymaster, after being
personally served with a notice of lien, shall thereafter pay to
an individual named in such notice or credit to the account of
such individual any salary, wages, hire, remuneration or
compensation for personal services due at the time such notice is
received or receipt is refused, nor shall any such employer or
any such paymaster pay or credit on its books and records any
salary, wages, hire, remuneration or compensation for personal
services thereafter earned by or payable to such delinquent
taxpayer so named in the notice in excess of $50 plus $15 for
each personal and dependent exemption per week until the
Comptroller shall notify such employer that the lien has been
satisfied or released. All salary, wages, hire, remuneration or
compensation for personal services due and unpaid or credited to
any delinquent taxpayer named in any notice received or refused,
as above set forth, due at the time such notice is received or
refused, and all such salary, wages, hire and remuneration or
compensation for personal services earned by or payable to or
credited to such delinquent taxpayer thereafter, until the lien
is fully satisfied or released, shall be promptly paid to the
Comptroller by such employer or such paymaster. The Comptroller
shall notify such employer or such paymaster as soon as the lien
has been satisfied or released. Every employer, and every
paymaster who is personally served with any notice of lien, shall
be personally liable to the State for any sums which he shall pay
or cause to be paid to any employee named in any notice of lien
received or refused by said employer, or served upon said
paymaster, except as herein provided, and such liability shall be
several, to the end that the State may, at its election, proceed
against the paymaster or the employer, or both, provided, that
the total sum recovered by the State shall not exceed the sum
paid to said employee in violation of this subsection. As used
in this subsection, the term "paymaster" shall mean any officer,
representative, agent or employee charged by his employer with
the duty of paying any salary, wages, hire, remuneration or other
compensation to any employee of said employer named in any notice
of lien and shall include, also, any employee of the federal
government, its agencies or instrumentalities, designated to keep
and maintain in a local office or branch of said federal
government agency or instrumentality established in this State, a
record of employed personnel, and who is or may be charged with
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