HARRY HUGHES, Governor

579

taxes to the Comptroller or fail to file a return or report
as required under the Maryland Income Tax Law; increasing
the amount of the fine for such offenses; and increasing the
term of imprisonment for any person acting in a
representative capacity for an individual or taxpayer who
causes to be prepared or assists in the preparation of an
incorrect, false, or fraudulent return or report.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 302(b), 312(h)(5), 312A(b), and 320

Annotated Code of Maryland

(1980 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 81 - Revenue and Taxes

302.

(b) Any person acting in a representative capacity as
agent, tax expert or advisor to or for an individual or taxpayer
required to file a return or report under this subtitle and
receiving therefor a fee, charge or other remuneration who,
knowingly or willfully prepares, causes to be prepared or assists
in the preparation of an incorrect, false, or fraudulent return
or report with the intent to defeat or evade the payment in whole
or in part of the correct tax liability of such individual or
taxpayer due under this subtitle or who knowingly or wilfully
prepares, causes to be prepared or assists in the preparation of
an incorrect, false, or fraudulent return or report or refund
claim for an individual or taxpayer required to comply with this
subtitle in order to obtain or for the purpose of obtaining for
such individual or taxpayer any refund in whole or in part of any
tax withheld or paid in which is in excess of the correct tax
refund due such individual or taxpayer under this subtitle shall
be guilty of a misdemeanor and upon conviction thereof shall be
fined not more than $1,000 or imprisoned for not more than [six
months] 1 YEAR, or in the discretion of the court, be both fined
and imprisoned. Any person acting in a representative capacity as
agent, tax expert or similar capacity in the preparation for an
individual or taxpayer of a return, report or refund claim shall
affix thereto his name and address and any trade name adopted in
connection with the service rendered.

312.

(h) (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 misdemeanor, punishable upon conviction by a fine
of not exceeding [five hundred dollars ($500.00)] $1,000 or