WILLIAM DONALD SCHAEFER, Governor                    Ch. 126

(1) Before December 31, 1986, failed to pay the
excise tax levied under § 8-716 of the Natural Resources Article;
and

(2) During the amnesty period pays the tax due,
including all interest.

(B) (1) Except as herein provided, no taxpayer shall be
charged with a criminal tax offense arising out of any tax paid
during the amnesty period if the taxpayer, pursuant to the
provisions hereof, during the amnesty period pays any tax
previously due, including all interest.

(2) The amnesty from criminal charges set forth in
subsection (B)(1) of this Section 5 does not apply to:

(i) Any criminal charges pending in the courts
of Maryland; and

(ii) Any criminal charges under investigation
by an office with the constitutional authority to prosecute a
person for violation of criminal laws. An office with

constitutional authority to prosecute persons for violation of
the criminal laws includes the Office of the Attorney General of
Maryland, the Office of the State Prosecutor, and the Office of
State's Attorney for any of the political subdivisions of
Maryland and does not include the State Comptroller or the
Secretary of Natural Resources.

SECTION 6. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Natural Resources

8-716.

(H) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION,
THE DEPARTMENT SHALL DEPOSIT, IN ACCORDANCE WITH § 8-723 OF THIS
SUBTITLE, UP TO $350,000 OF FUNDS FROM THE EXCISE TAX LEVIED
UNDER THIS SECTION AND AS APPROPRIATED IN THE STATE BUDGET, TO BE
USED FOR ENFORCEMENT OF THE STATE BOAT ACT, INCLUDING COLLECTION
OF THE EXCISE TAX LEVIED UNDER THIS SECTION.

SECTION 7. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Natural Resources

8-739.

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