HARRY HUGHES, Governor                                        597

The defined term "municipal corporation" is
substituted for the present word "city", for clarity.

The present reference to "hinder" the payment or
collection of a tax is omitted as unnecessary in light
of the use of the word "prevent".

Defined terms: "County" § 1-101
"Municipal corporation" § 1-101

14-1017. DISCLOSURE OF CONFIDENTIAL INFORMATION BY STATE OFFICER
OR EMPLOYEE.

AN OFFICER, FORMER OFFICER, EMPLOYEE, OR FORMER EMPLOYEE OF
THE STATE, A COUNTY, OR MUNICIPAL CORPORATION WHO. DISCLOSES
CONFIDENTIAL INFORMATION IN VIOLATION OF § 1-301 OF THIS ARTICLE
IS GUILTY OF A MISDEMEANOR AND ON CONVICTION IS SUBJECT TO A FINE
NOT EXCEEDING $1,000 OR IMPRISONMENT NOT EXCEEDING 6 MONTHS OR
BOTH.

REVISOR'S NOTE: This section in part is new language
derived without substantive change from former Art.
81, § 12F-1(1)(3), and in part repeats the provisions
of present Art. 81, § 5A(b).

Former Art. 81, § 12F-1(1)(2), which referred to
secrecy of information as to property tax credits
under § 9-104 of this article, and present Art. 81, §
5A(a), which referred to secrecy of federal tax
information, now appear in § 1-301 of_kthis article.

Defined terms: "County" § 1-101
"Municipal corporation" § 1-101

GENERAL REVISOR'S NOTE:

Former Art. 81, §§ 124 and 125, which referred to the
calling up of a posse comitatus, are deleted as obsolete.

SUBTITLE 11. LIMITATIONS.

14-1101. LIMITATION -- COLLECTION OF TAX.

(A)  IN GENERAL -- 7-YEAR LIMITATION.

EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION AND IN THIS
ARTICLE, ANY TAX IMPOSED UNDER THIS ARTICLE MAY BE COLLECTED ONLY
ON OR BEFORE 7 YEARS FROM THE DATE THE TAX IS DUE.

(B)  EXCEPTION -- COURT ACTION.

FOR ANY TAX IMPOSED UNDER THIS ARTICLE WITHIN THE
LIMITATIONS OF THIS SUBTITLE, THE TAX MAY BE COLLECTED BY AN
ACTION THAT IS FILED IN COURT ON OR BEFORE 7 YEARS FROM THE DATE
THAT THE TAX IS IMPOSED. ANY JUDGMENT ENTERED MAY BE ENFORCED OR