HARRY HUGHES, Governor

593

A PERSON WHO WILLFULLY OR WITH THE INTENT TO EVADE PAYMENT
OF PROPERTY TAX OR PREVENT THE COLLECTION OF PROPERTY TAX OR
FAILS TO ANSWER AN INTERROGATORY UNDER 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 a
willful failure to answer an 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 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.

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

14-1010. RECORDING INSTRUMENT WITHOUT PAYING RECORDATION TAX.

A PERSON WHO RECORDS AN INSTRUMENT OF WRITING SUBJECT TO THE
RECORDATION TAX WITHOUT PAYING THE RECORDATION TAX UNDER TITLE 12
OF THIS ARTICLE IS GUILTY OF A MISDEMEANOR AND ON CONVICTION IS
SUBJECT TO A FINE NOT EXCEEDING $500 OR IMPRISONMENT NOT
EXCEEDING 6 MONTHS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
278(d), as that subsection related to the prohibition
and penalties for failure to pay the recordation tax.

In this section and in §§ 14-1011 and 14-1012 of this
subtitle, the reference to "[a]ny person violating the
provisions of this subtitle" is revised to apply only
to those provisions that were enumerated in former
Art. 81, § 278(d), for clarity and to conform to
current practice.

The references to a "misdemeanor" and "conviction" are