Ch. 590

LAWS OF MARYLAND

(6)  any amount by which income tax required to be
withheld on tips exceeds the other net wages paid to the
employee; and

(7)  any other information that the Comptroller
requires by regulation.

(b)  An employer OR PAYOR OF A PAYMENT SUBJECT TO
WITHHOLDING OF WINNINGS DERIVED FROM WAGERING shall:

(1)  provide 2 copies of the statement required under
subsection (a) of this section to the employee OR PERSON WHO
RECEIVES WINNINGS DERIVED FROM WAGERING on or before January 31
of each year; and

(2)  submit 1 copy of the statement to the Comptroller
on or before February 28 of each year.

(c)  Unless an employer OR PAYOR is required to make returns
or reports for federal income tax purposes on magnetic tape or
other machine-readable form, the Comptroller may not require that
statement required under subsection (a) of this section be
submitted on magnetic tape or other machine-readable form..

13-706.

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.
13-1007.

(a)  A person who is required to file an income tax
withholding return and who willfully fails to file the return as
required under Title 10 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.

(b)  A person who is required to withhold income tax and who
willfully fails to withhold the tax as required under Title 10 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)  A person who is required to pay over income tax and who
willfully fails to pay over the tax as required under Title 10 of
this article is guilty of a misdemeanor and, on conviction, is

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