3278

LAWS OF MARYLAND

Ch. 684

(F) (1) EXCEPT IN ACCORDANCE WITH A PROPER JUDICIAL ORDER
AND EXCEPT BY REQUEST OF AN OFFICER OF THIS COUNTY OR
MUNICIPALITY HAVING A RIGHT TO MAKE THE REQUEST IN AN OFFICIAL
CAPACITY, AN OFFICE OFFICIAL OR EMPLOYEE OF THE STATE OR ANY OF
ITS SUBDIVISIONS MAY NOT MAKE KNOWN IN ANY MANNER ANY INFORMATION
CONTAINED IN ANY REPORT FILED UNDER § 405 OF THIS ARTICLE.

(2) NOTHING CONTAINED IN THIS SECTION SHALL PROHIBIT
THE PUBLICATION OF STATISTICS SO CLASSIFIED AS TO PREVENT
IDENTIFICATION OF INDIVIDUAL ACCOUNTS.

(G)  A VIOLATION OF SUBSECTION (F) OF THIS SECTION IS A
MISDEMEANOR AND PUNISHABLE BY A FINE NOT EXCEEDING $1,000 OR
IMPRISONMENT NOT EXCEEDING 6 MONTHS, OR BOTH.

405.

(a)  On or before the tenth day of each month, every person,
firm or corporation subject to the taxes imposed by this subtitle
shall make a return to the Comptroller who may permit or require
such returns to be made for other periods and upon such other
dates as may be specified by regulation.

(b)  The form of returns required to be filed by this
section shall be prescribed by the Comptroller and shall contain
such information as may be deemed necessary for the proper
administration of the tax.

(c)  At the time of filing a return, every person, firm or
corporation shall pay to the Comptroller the taxes imposed by
this subtitle.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.

CHAPTER 685

(House Bill 1215)

AN ACT concerning

Personal Property Tax - Fees by Businesses

FOR the purpose of providing that any county and any municipal
corporation may by ordinance require certain businesses to
pay a certain fee to ensure payment of personal property
tax.