HARRY HUGHES, Governor

527

waiver shall apply to nonreporting, underreporting of tax
liabilities, or to the nonpayment of tax previously assessed, but
shall extend only to penalties attributable to the taxes paid
during the 30-day period for taxable years beginning prior to
January 1, 1983. The terms and other conditions of such a
program shall be determined by the Comptroller.

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

Approved May 8, 1984.

CHAPTER 129

(Senate Bill 635)

AN ACT concerning

Garrett County - Alcoholic Beverages Licenses

FOR the purpose of allowing certain restaurants to serve
alcoholic beverages on Sundays between certain hours in
Garrett County subject to certain restrictions; altering the
alcoholic beverages fee for restaurants serving alcoholic
beverages on Sunday; providing that this Act is subject to
the approval of the voters of Garrett County; and generally
relating to serving alcoholic beverages on Sunday in Garrett
County.

BY repealing and reenacting, with amendments,

Article 2B - Alcoholic Beverages

Section 98A

Annotated Code of Maryland

(1981 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY . OF
MARYLAND, That the Laws of Maryland read as follows:

Article 2B - Alcoholic Beverages

98A.

(A) In Garrett County, notwithstanding any other provisions
of this subtitle EXCEPT THE PROVISIONS OF SUBSECTION (B) OF THIS
SECTION, and except on Sundays and New Year's Day, holders of any
class licenses issued under this article may not sell alcoholic
beverages between the hours of 2 a.m. and 6 a.m. on any day of
the week or at any time on Sunday after 2 a.m. However, this
section is subject to the provisions of § 89(j) of this article