WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101

13-706. FAILURE TO PROVIDE OR PROVIDING FALSE INCOME TAX
WITHHOLDING STATEMENT.

IF A PERSON IS REQUIRED TO PROVIDE AN INCOME TAX WITHHOLDING
STATEMENT UNDER § 10-911 OF THIS ARTICLE, THE COMPTROLLER SHALL
ASSESS A PENALTY OF $50 FOR EACH VIOLATION, IF THE PERSON
WILLFULLY:

(1)  FAILS TO PROVIDE A REQUIRED WITHHOLDING
STATEMENT; OR

(2)  PROVIDES A FALSE WITHHOLDING STATEMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth sentence of
former Art. 81, § 312(i)(l).

In the introductory language of this section, the
defined term "person" is substituted for the former
term "employer", for clarity.

Also in the introductory language of this section, the
word "penalty" is substituted for the former reference
to "a civil penalty ... payable to the Comptroller in
the same manner as the tax imposed by this section",
for clarity.

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101 "Person" § 1-101

13-707. LICENSE REVOCATION FOR FAILURE TO WITHHOLD AND PAY
INCOME TAX.

IF AN EMPLOYER, AS DEFINED IN § 10-905 OF THIS ARTICLE,
WILLFULLY FAILS TO WITHHOLD OR PAY' OVER THE INCOME TAX AS
REQUIRED IN TITLE 10 OF THIS ARTICLE, THE COMPTROLLER MAY SUSPEND
OR REVOKE ANY BUSINESS LICENSE ISSUED BY THE STATE TO THE
EMPLOYER.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
312A(a).

The reference to a "business" license issued "by the
State" is substituted for the former reference to a
license "issued by the Comptroller or any other State
agency to any business employer", to clarify the type
of license that is subject to revocation.

As to proceedings incident to license revocation, see
SG § 10-405.

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