HARRY HUGHES, Governor                                        591

"negligently".

The present reference to a "list" is omitted as
included in the reference to a "report".

Defined terms: "Person" § 1-101
"Property tax" § 1-101

14-1006. WILLFUL FAILURE TO SUBMIT PROPERTY TAX REPORT.

(A)  IN GENERAL.

A PERSON WHO WILLFULLY OR WITH THE INTENT TO EVADE PAYMENT
OF PROPERTY TAX OR TO PREVENT THE COLLECTION OF PROPERTY TAX
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 $5,000 OR IMPRISONMENT NOT
EXCEEDING 18 MONTHS OR BOTH.

(B)  CONVICTION NOT BAR TO PERJURY PROSECUTION.

A PERSON WHO IS CONVICTED OF A CRIME UNDER SUBSECTION (A) OF
THIS SECTION IS ALSO SUBJECT TO PROSECUTION FOR PERJURY,

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 221, as that
section relates to the prohibition and penalties for
willfully failing to submit a property tax report.

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

In subsection (a) of this section, the references to
the "property tax" are added for clarity.

Also in subsection (a) of this section, 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.

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

Also in subsection (a) of this section, the present
reference to a "list" is omitted as included in the
reference to a "report".

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

Defined terms: "Person" § 1-101