WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(1)  MAY OFFSET THE DEFICIENCIES TO THE EXTENT OF THE
OVERPAYMENTS; BUT

(2)  MAY NOT ALLOW A REFUND THAT IS BARRED UNDER
SUBTITLE 11 OF THIS TITLE.

(B) RESTRICTION ON APPLICATION OF OVERPAYMENTS.

AN OVERPAYMENT DETERMINED UNDER SUBSECTION (A) OF THIS
SECTION MAY NOT BE APPLIED AS AN OFFSET TO A DEFICIENCY IN ANY
TAXABLE YEAR OTHER THAN THE YEARS INCLUDED IN THE COMPTROLLER'S
DETERMINATION UNDER SUBSECTION (A) OF THIS SECTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
128A(e)(3), as it related to abatements, and the first
sentence and the second clause of the second sentence
of § 304(f).

The first clause of the second sentence of former Art.
81, § 304(f), which made § 310 applicable to refunds
of overpayments, is deleted as unnecessary in light of
subsection (a)(2) of this section.

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

SUBTITLE 10. CRIMES AND OFFENSES.

13-1001. WILLFUL FAILURE TO FILE RETURN.

(A)  ADMISSIONS AND AMUSEMENT TAX.

A PERSON WHO IS REQUIRED TO FILE AN ADMISSIONS AND AMUSEMENT
TAX RETURN AND WHO WILLFULLY FAILS TO FILE THE RETURN AS REQUIRED
UNDER TITLE 4 OF THIS ARTICLE IS GUILTY OF A MISDEMEANOR AND, ON
CONVICTION, IS SUBJECT TO A FINE NOT EXCEEDING $500 OR
IMPRISONMENT NOT EXCEEDING 6 MONTHS OR BOTH.

(B)  FINANCIAL INSTITUTION FRANCHISE TAX AND INCOME TAX.'

A PERSON WHO WILLFULLY FAILS TO FILE A FINANCIAL INSTITUTION
TAX RETURN OR AN INCOME TAX RETURN AS REQUIRED UNDER TITLE 8 OF
THIS ARTICLE 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.

(C)  SALES AND USE TAX.

A PERSON, INCLUDING ANY OFFICER OF A CORPORATION, WHO IS
REQUIRED TO FILE A SALES AND USE TAX RETURN AND WHO WILLFULLY
FAILS TO FILE THE RETURN AS REQUIRED UNDER TITLE 11 OF THIS
ARTICLE 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.

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