WILLIAM DONALD SCHAEFER, Governor                    Ch. 126

additional tax as a penalty. The penalty may not exceed [10] 25
percent of the tax due, plus interest at the rate determined
under § 204 of this article for each month the tax remains
unpaid. No interest may be assessed on the tax which is due as a
penalty.

320.

The failure on the part of any person or taxpayer to file a
return or report as required by the provisions of this subtitle,
or to comply with any action taken by the Comptroller pursuant to
§ 304 hereof shall be deemed a violation of the provisions of
this subtitle subject to penalty and interest as prescribed in §
318 hereof. The willful failure on the part of any person or
taxpayer to file a return or a report as required by the
provisions of this subtitle or to comply with any action taken by
the Comptroller pursuant to § 304 hereof shall be a misdemeanor,
subject to 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.

369.

(A)  It shall be unlawful for any taxpayer or any officer of
a corporate taxpayer to:

[(a)] (1) Wilfully fail to collect the tax imposed by this
subtitle in accordance herewith; or

[(b)] (2) Wilfully fail to pay over the tax imposed by this
subtitle in accordance herewith; or

[(c)] (3) Wilfully fail to file a return required by this
subtitle; or

[(d)] (4) Wilfully make any false statement or misleading
omission in any return pursuant to this subtitle; or

[(e)] (5) Wilfully fail to keep records in accordance with
this subtitle and any regulations of the Comptroller pursuant
hereto; or

[(f)] (6) Wilfully evade payment of the tax imposed by this
subtitle by using a sales tax license number or exemption number
which has not been issued by the Comptroller to the person so
using such number.

[Any person violating this section shall be guilty of a
misdemeanor and upon conviction shall be fined not more than
$1,000 or imprisoned for not more than 1 year, or both.]

(B)  (1) ANY PERSON WHO VIOLATES SUBSECTION (A)(1), (2),
(3), OR (4) OF THIS SECTION IS GUILTY OF A MISDEMEANOR AND UPON

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