590                                               LAWS OF MARYLAND                                     Ch. 8

this article" is added for clarity.

Also in subsection (a) of this section, the word
"false" is substituted for the present phrase "in any
respect incorrect, untrue or misleading", for clarity
and brevity.

Also in subsection (a) of this section, the present
phrase "who either as principal or agent", "which
modifies "person", is omitted in light of the use of
the defined term "person".

In subsection (b) of this section, the phrase "person
who is convicted of a crime under subsection (a) of
this section" is substituted for the present reference
to "nothing in this section shall relieve any such
person", for clarity.

Also in subsection (b) of this section, the present
reference to "conviction" for perjury is omitted as
superfluous.

The present phrase "in the discretion of the court" is
omitted as superfluous.

Defined term: "Person" § 1-101

14-1005. NEGLIGENT FAILURE TO SUBMIT PROPERTY TAX REPORT.

A PERSON WHO NEGLIGENTLY FAILS TO SUBMIT A PROPERTY TAX
REPORT AS REQUIRED UNDER TITLE 11 OF 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 penalties for
negligent failure to file a property tax report.

This section is revised to apply only to property tax
reports under Title 11 of this article since there are
no other reports required for property, recordation or
transfer tax.

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

The phrase "as required under Title 11 of this
article" is substituted for the present reference "at
the time and in the manner required by this article",
for clarity.

The present phrase "without due excuse" is omitted as
unnecessary in light of the use of the word