|
Ch. 126 LAWS OF MARYLAND
(A) Any person who violates any provision of § 8-712, §
8-712.1, § 8-713, [§ 8-716.1,] or § 8-718 of this subtitle is
guilty of a misdemeanor and on conviction is subject to:
(1) For a first offense, a fine not exceeding $500;
and
(2) For any subsequent offense that occurs within 2
years of a prior violation, a fine not exceeding $1,000 or
imprisonment not exceeding 1 year, or both.
(B) ANY PERSON WHO VIOLATES § 8-716 OF THIS SUBTITLE IS
GUILTY OF A MISDEMEANOR AND ON CONVICTION IS SUBJECT TO A FINE
NOT EXCEEDING $5,000 OR IMPRISONMENT NOT EXCEEDING 5 YEARS, OR
BOTH.
SECTION 4 8. AND BE IT FURTHER ENACTED, That on by March
15, 1988, the Comptroller and the Secretary of Natural Resources
shall report to the General Assembly:
(1) The revenues raised under the amnesty program;
and
(2) Other matters relating to the amnesty program.
SECTION 5 9. AND BE IT FURTHER ENACTED, That that part of
Section 3 of this Act increasing the criminal fines and penalties
under Sections 302(b), 312(h)(5), 312A(b), 320, and 369 of
Article 81 and that part of Section 3 of this Act providing for
personal liability under Section 405(c) of Article 81 shall take
effect November 1, 1987 and be applicable to all returns filed or
due to be filed after October 31, 1987.
SECTION 6 10. AND BE IT FURTHER ENACTED, That that part
of Section 3 of this Act increasing the civil income tax
penalties under Section 318 shall take effect November 1, 1987
and be applicable to all returns that have not been paid in full,
including payment of all assessed interest and penalties, as of
November 1, 1987.
SECTION 7. AND BE IT FURTHER ENACTED, That the Comptroller
shall distribute the revenue from the amnesty program as follows:
(1) The funds shall be distributed in accordance with the
applicable provisions of Article 81 of the Annotated Code.
(2) The proceeds to be credited to the General Fund of the
State shall be distributed as follows:
- 832 -
|
