850

LAWS OF MARYLAND

Ch. 193

regulation, or who wilfully furnishes a false or fraudulent
statement, shall for each such failure be subject to a civil
penalty in the amount of fifty dollars ($50.00), payable to the
Comptroller in the same manner as the tax imposed by this
section. In addition, any such wilful act shall be deemed to be
a misdemeanor, punishable upon conviction by a fine of not
exceeding five hundred dollars ($500.00) or imprisonment for not
exceeding six months, or both, in the discretion of the court.

(2) (I) IN ANY CASE WHERE THE USE OF FORM W-2 (WAGE
STATEMENT) IS REQUIRED FOR THE PURPOSE OF MAKING A RETURN OR
REPORTING INFORMATION, THE REQUIREMENT SHALL BE SATISFIED BY
SUBMITTING THE INFORMATION REQUIRED BY THE FORM ON MAGNETIC TAPE
OR OTHER APPROVED MEDIA.

(II)  THE COMPTROLLER SHALL ADOPT REGULATIONS
PROVIDING STANDARDS FOR DETERMINING WHICH RETURNS OR REPORTING
INFORMATION MUST BE FILED ON MAGNETIC TAPE OR OTHER MACHINE
READABLE FORM, TAKING INTO ACCOUNT, AMONG OTHER RELEVANT FACTORS,
THE ABILITY OF A TAXPAYER TO COMPLY AT A REASONABLE COST WITH THE
FILING REQUIREMENT.

(III)  THE COMPTROLLER MAY NOT REQUIRE THE
FILING OF THE RETURNS OR REPORTING INFORMATION ON MAGNETIC TAPE
OR IN OTHER MACHINE READABLE FORM UNLESS THE EMPLOYER IS
REQUIRED, FOR FEDERAL REPORTING PURPOSES, TO PROVIDE THE RETURNS
OR REPORTING INFORMATION ON MAGNETIC TAPE OR IN OTHER MACHINE
READABLE FORM.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved April 29, 1986.

CHAPTER 193

(House Bill 298)

AN ACT concerning

Procurement Law - Minority Business Enterprise Certification

FOR the purpose of specifying that certain requirements for
participation by minority business enterprises in the
procurement processes of certain State agencies shall apply
only to "certified" minority business enterprises; and
altering the definition of "certification" to provide for
the use of a certification process by all procurement
agencies that are subject to the Minority Business
Enterprise Program in the procurement process.