Ch. 126

LAWS OF MARYLAND

302.

(b) Any person acting in a representative capacity as
agent, tax expert or advisor to or for an individual or taxpayer
required to file a return or report under this subtitle and
receiving therefor a fee, charge or other remuneration who,
knowingly or willfully prepares, causes to be prepared or assists
in the preparation of an incorrect, false, or fraudulent return
or report with the intent to defeat or evade the payment in whole
or in part of the correct tax liability of such individual or
taxpayer due under this subtitle or who knowingly or willfully
prepares, causes to be prepared or assists in the preparation of
an incorrect, false, or fraudulent return or report or refund
claim for an individual or taxpayer required to comply with this
subtitle in order to obtain or for the purpose of obtaining for
such individual or taxpayer any refund in whole or in part of any
tax withheld or paid in which is in excess of the correct tax
refund due such individual or taxpayer under this subtitle shall
be guilty of a misdemeanor and upon conviction thereof shall be
fined not more than [§1,000] $5,000 or imprisoned for not more
than [1 year] 5 YEARS, or in the discretion of the court, be both
fined and imprisoned. Any person acting in a representative
capacity as agent, tax expert or similar capacity in the
preparation for an individual or taxpayer of a return, report or
refund claim shall affix thereto his name and address and any
trade name adopted in connection with the service rendered.

312.

(h) (5) Failure to make any return required by this section
to the Comptroller or failure either to withhold the required tax
or to pay it to the Comptroller as specified, or both, shall be
deemed to be a misdemeanor, punishable upon conviction by a fine
of not exceeding [$1,000] $5,000 or imprisonment for not
exceeding [1 year] 5 YEARS, or both, in the discretion of the
court and in addition thereto such unpaid tax shall constitute a
lien in favor of the State of Maryland to the extent provided in
§ 322 of this subtitle recoverable in the manner therein
prescribed or in the manner prescribed in §§ 206 to 211,
inclusive, of this article.

312A.

(b) Any employer who wilfully violates any of the
provisions of § 312 shall be deemed guilty of a misdemeanor and
upon conviction be subject to a fine not to exceed [$1,000]
$5,000 or imprisonment not to exceed [1 year] 5 YEARS, or both,
in the discretion of the court.

318.

(a) If any tax imposed by this subtitle is not paid when
due, the taxpayer who is liable for its payment shall pay an

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