COUNTY LOCAL LAWS

Bill No. 11-92

AN ACT concerning

Personnel

FOR the purpose of defining the word "supervisor" by adding language inadvertently
deleted in the 1988 code revision.

BY repealing and reenacting, with amendments,

Section 25-52, the definition for "supervisor"

Title "Personnel"

Baltimore County Code, 1988

[Effective Date January 27, 1992]

Bill No. 12-92

AN ACT concerning

Records and Payment of Taxes

FOR the purpose of requiring a person charged with or responsible for collecting a tax
under county code to keep complete and accurate records; making the records
available for inspection and examination during business hours; requiring that
records be kept for 4 years; requiring the payment of the tax when due; attaching
personal liability for the tax and interest and penalties to an officer of a corporation,
other than a nonstock not for profit corporation, who exercises direct control over
its fiscal management; making a person who negligently or without reasonable cause
fails to provide any information guilty of a misdemeanor.

BY adding

Section 33-381

Section 33-382

Section 33-383

Article XL Records and Payment of Taxes

Title 33, "Taxation"

Baltimore County Code, 1988

[Effective Date March 11, 1992]

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