WILLIAM DONALD SCHAEFER, Governor

Ch. 2

sentence of § 312(f)(1), (h)(5), and the fifth
sentence of (i)(l).

In subsections (b), (c), and (d) of this section, the
former references to "the discretion of the court" are
deleted as unnecessary.

In subsection (b) of this section, the offense of
failing to withhold or pay the withholding is
substituted for the former reference to "any"
violation of "the provisions of § 312", for clarity.

In subsections (b) through (d) of this section, the
defined term "person" is substituted for the former
terms "employer" and "individual", for clarity and
consistency. As to "person", see § 1-101 of this
article.

In subsection (e) of this section, the references to a
failure "to pay to the Comptroller wages subject to a
wage lien as required under § 13-809 of this title" is
substituted for the former reference to "violating any
of the provisions of this section", for clarity.

The second clause of former Art. 81, § 312(1), which
made violations of regulations on withholding a
violation of former § 312, is deleted as unnecessary
in light of this section.

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

13-1008. WILLFUL FAILURE TO KEEP RECORDS.

(A)  ADMISSIONS AND AMUSEMENT TAX.

A PERSON WHO IS REQUIRED TO PAY THE ADMISSIONS AND AMUSEMENT
TAX AND WHO WILLFULLY FAILS TO KEEP RECORDS AS REQUIRED UNDER §
4-302 OF THIS ARTICLE OR UNDER ADMISSIONS AND AMUSEMENT TAX
REGULATIONS 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)  SALES AND USE TAX.

A PERSON, INCLUDING AN OFFICER OF A CORPORATION, WHO IS
REQUIRED TO KEEP RECORDS UNDER TITLE 11 OF THIS ARTICLE OR UNDER
SALES AND USE TAX REGULATIONS AND WHO WILLFULLY FAILS TO KEEP THE
RECORDS IS GUILTY OF A MISDEMEANOR AND, ON CONVICTION, IS SUBJECT
TO A FINE NOT EXCEEDING $1,000 OR IMPRISONMENT NOT EXCEEDING 1
YEAR OR BOTH.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
411(4) and 369(a)(5) and (b)(2) and, as it extended
former Art. 81, § 369 to the former use tax, § 399.

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