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Session Laws, 1984
Volume 759, Page 580   View pdf image
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580                                           LAWS OF MARYLAND                                    Ch. 162

imprisonment for not exceeding [six months] 1 YEAR, or both, in
the discretion of the court and in addition thereto such unpaid
tax shall constitute a lien in favor of the State of Maryland to
the extent provided in § 322 of this subtitle recoverable in the
manner therein prescribed or in the manner prescribed in §§ 206
to 211, inclusive, of this article.

312A.

(b) Any employer who wilfully violates any of the
provisions of § 312 shall be deemed guilty of a misdemeanor and
upon conviction be subject to a fine not to exceed [$500] $1,000
or imprisonment not to exceed [six months] 1 YEAR, or both, in
the discretion of the court.

320.

The failure on the part of any person or taxpayer to file a
return or report as required by the provisions of this subtitle,
or to comply with any action taken by the Comptroller pursuant to
§ 304 hereof shall be deemed a violation of the provisions of
this subtitle subject to penalty and interest as prescribed in §
318 hereof. The wilful failure on the part of any person or
taxpayer to file a return or a report as required by the
provisions of this subtitle or to comply with any action taken by
the Comptroller pursuant to § 304 hereof shall be a misdemeanor,
subject to a fine of not exceeding [five hundred dollars ($500)]
$1,000 or imprisonment for not exceeding [six months] 1 YEAR, or
both, in the discretion of the Court.

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

Approved May 8, 1984.

CHAPTER 163

(House Bill 110)

AN ACT concerning                             

Comptroller of the Treasury - Admissions Tax Division

FOR the purpose of repealing references to a division that no
longer exists.

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 2B

Annotated Code of Maryland

 

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Session Laws, 1984
Volume 759, Page 580   View pdf image
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