592                                                LAWS OF MARYLAND                                     Ch. 8

"Property tax" § 1-101

14-1007. NEGLIGENTLY FILING FALSE PROPERTY TAX REPORT.

A PERSON WHO NEGLIGENTLY SUBMITS A FALSE PROPERTY TAX REPORT
IN VIOLATION OF TITLE 11 OF THIS ARTICLE IS GUILTY OF A
MISDEMEANOR AND ON CONVICTION IS SUBJECT TO A FINE OF $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
negligently submitting a false 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.

The term "false" is substituted for the present term
"in any respect incorrect, untrue or misleading", for
clarity and brevity.

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

14-1008. NEGLIGENT FAILURE TO ANSWER INTERROGATORY.

A PERSON WHO NEGLIGENTLY FAILS TO ANSWER A PROPERTY TAX
INTERROGATORY AS REQUIRED UNDER THIS ARTICLE IS GUILTY OF A
MISDEMEANOR AND ON CONVICTION IS SUBJECT TO A FINE OF $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
negligently failing to answer a property tax
interrogatory.

This section is revised to apply only to property tax
interrogatories since there are no ' interrogatory
provisions for recordation or transfer tax.

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

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

14-1009. WILLFUL FAILURE TO ANSWER INTERROGATORY.

(A)

IN GENERAL.