HARRY HUGHES, Governor

587

(C) ESTIMATED PERSONAL PROPERTY TAX.

INTEREST SHALL BE PAID ON A REFUND CLAIM UNDER §
14-906(A)(2) OF THIS SUBTITLE AS PROVIDED BY § 14-608 OF THIS
TITLE.

REVISOR'S NOTE: Subsections (a) and (b) of this section
repeat the provisions of the second sentence of
present Art. 81, § 218.

Subsection (c) of this section is new language derived
without substantive change from the interest provision
in the second clause of the third sentence of former
Art. 81, § 49B.

In subsection (a) of this section, the present
references to "fees, charges, penalties or interest so
refunded" is omitted as unnecessary in light of the
use of the word "tax".

In subsection (b) of this section, the reference to an
error attributable to "the Department, a clerk of the
court, or the Director of Finance of Prince George's
County" is substituted for the present reference to an
error attributable to "the State, county, or municipal
taxing authority", for clarity.

Defined term: "Department" § 1-101

SUBTITLE 10. CRIMES AND OFFENSES.

14-1001. NEGLIGENT FAILURE TO PROVIDE INFORMATION.

A PERSON WHO NEGLIGENTLY FAILS TO PROVIDE ANY INFORMATION AS
REQUIRED UNDER THIS ARTICLE IS GUILTY OF A MISDEMEANOR AND ON
CONVICTION IS SUBJECT TO A FINE NOT EXCEEDING $500.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 220, as that
section relates to the prohibition and penalty for
negligent failure to provide required information.

The reference to information "as required under this
article" is added for clarity.

The present phrase "who either as principal or agent",
is omitted in light of the use of the defined term
"person".

The present reference to "at the time and in the
manner", which modifies "required", is omitted as
superfluous.

The present phrase "without due excuse" is omitted as