WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(1)  IF AN EMPLOYER KNOWS OR HAS REASON TO KNOW OF THE
IMPORT OF THE CONTENTS OF THE CERTIFIED MAIL AND REFUSES TO
ACCEPT ITS DELIVERY, SERVICE AS REQUIRED UNDER SUBSECTION (B)(1)
OF THIS SECTION IS MADE WHEN DELIVERY IS REFUSED.

(2)  SERVICE AS REQUIRED UNDER SUBSECTION (B)(2) OF
THIS SECTION IS MADE WHEN PERSONAL SERVICE IS MADE ON AN OFFICER
OR PAYMASTER OF THE EMPLOYER.

(D)  WAGE PAYMENT AFTER NOTICE.

(1)  FROM WAGES, AS DEFINED IN § 10-101 OF THIS
ARTICLE, THAT ARE DUE OR BECOME PAYABLE ON OR AFTER THE DATE ON
WHICH A NOTICE OF WAGE LIEN IS SERVED TO THE DATE ON WHICH A
NOTICE OF SATISFACTION OR RELEASE OF THE WAGE LIEN IS RECEIVED,
AN EMPLOYER OR PAYMASTER PROMPTLY SHALL PAY TO THE COMPTROLLER
ANY WAGES DUE TO THE DELINQUENT TAXPAYER, EXCLUDING ONLY THOSE
AMOUNTS SPECIFIED IN PARAGRAPH (2) OF THIS SUBSECTION.

(2)  THE AMOUNT EXCLUDED UNDER PARAGRAPH (1) OF THIS
SUBSECTION FROM WAGES PAID TO THE DELINQUENT TAXPAYER IS $50 PLUS
$15 FOR EACH EXEMPTION FOR EACH WEEK.

(E)  NOTICE OF SATISFACTION OR RELEASE OF LIEN.

THE COMPTROLLER PROMPTLY SHALL GIVE A NOTICE OF SATISFACTION
OR RELEASE OF AN INCOME TAX WAGE LIEN TO EACH EMPLOYER OR
PAYMASTER WHO RECEIVED NOTICE OF THE WAGE LIEN.

(F)  INDIVIDUAL LIABILITY FOR NONCOMPLIANCE WITH WAGE LIEN.

IF, AFTER SERVICE OF A NOTICE OF INCOME TAX WAGE LIEN, AN
EMPLOYER OR PAYMASTER PAYS AN EMPLOYEE WAGES IN EXCESS OF THE
AMOUNT ALLOWED IN SUBSECTION (D)(2) OF THIS SECTION, THE EMPLOYER
OR PAYMASTER OR BOTH SHALL BE PERSONALLY LIABLE FOR THE EXCESS
WAGES PAID TO THE EMPLOYEE. HOWEVER, THE TOTAL AMOUNT THAT THE
COMPTROLLER RECOVERS MAY NOT EXCEED THE TOTAL AMOUNT PAID TO THE
EMPLOYEE IN VIOLATION OF THIS SECTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second through
seventh sentences of former Art. 81, § 322(5).

In subsections (a)(1) and (d)(1) of this section, the
former references to "salary ... hire, remuneration
and compensation for personal services" are deleted as
included in the reference to "wages, as defined in §
10-101 of this article".

In subsection (a)(2) of this section, the reference to
an office "in this State" is substituted for the
former references to a "local" office and to a "branch
of said government agency or instrumentality
established in this State", for clarity.

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