WILLIAM DONALD SCHAEFER, Governor Ch. 590

subject to a fine not exceeding $5,000 or imprisonment not
exceeding 5 years or both.

(d)  A person who is required to provide an income tax
withholding statement under Title 10 of this article and who
willfully fails to provide an income tax withholding statement or
who willfully provides a false income tax withholding statement
is guilty of a misdemeanor and, on conviction, is subject to a
fine not exceeding $500 or imprisonment not exceeding 6 months or
both.

(e)  A person who is required to file an income tax
withholding certificate, under Title 10 of this article, and who
willfully fails to provide information required on the
withholding certificate or who willfully files a false
certificate that results in the withholding of less than the
required tax is guilty of a misdemeanor and, on conviction, is
subject to a fine not exceeding $500 or imprisonment not
exceeding 6 months or both.

(f)  An employer who fails to pay to the Comptroller wages
subject to a wage lien as required under § 13-809 of this title
is guilty of a misdemeanor and, on conviction, is subject to a
fine not exceeding $500 or imprisonment not exceeding 6 months
or both.

SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of
this Act shall take effect July 1, 1989, contingent on the taking
effect of Chapter (H.B. 229) of the Acts of the General

Assembly of 1989, in which event, Section 1 of this Act shall be
null and void without the necessity of further action by the
General Assembly.

SECTION 5. AND BE IT FURTHER ENACTED, That if
Chapter ___ (H.B. 229) of the Acts off the General Assembly of

1989 is not enacted, Section 1 of this Act shall take effect July
1, 1989, and Section 2 of this Act shall be null and void without
the necessity of further action by the General Assembly.

SECTION 2. 6. AND BE IT FURTHER ENACTED, That this Act
shall be applicable to all taxable years beginning after December
31, 1988, provided, however, that the changes made by this Act to
the income tax withholding and reporting provisions shall be
applicable to payments made on or after July 1, 1989.

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