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3284
COUNTY LOCAL LAWS
(b) Rules and regulations. The Comptroller is
authorized and empowered to make, adopt and amend such
rules and regulations as he shall deem necessary to
carry out the provisions of this enactment.
SECTION 7. AND BE IT FURTHER ENACTED that any
person, firm, or corporation liable for the taxes
imposed by this enactment, who or which:
(1) Willfully fails to pay the taxes imposed by
this enactment; or
(2) Willfully fails to file any return required
by this enactment; or
(3) willfully makes any false statement or
misleading omission in any return filed as
required by this enactment; or
(4) Willfully fails to keep records in
accordance with this enactment and any
regulation adopted pursuant thereto, shall
be guilty of a Misdemeanor and, upon
conviction thereof, shall be fined not more
than five hundred dollars ($500.00) or
imprisoned for not more than six (6)
months, or both.
SECTION 3. AND BE IT FURTHER ENACTED that this
Act is hereby declared to be an emergency measure and
necessary for the preservation of the public health
and safety, it being further declared that an
emergency exists for the reason that the State
enabling legislation will become effective June 30,
1972, so as to enable the tax levied by this
legislation to be collected effective with the
beginning of the ensuing fiscal year, and the
estimated revenue to be derived therefrom according to
the current revenue estimates will be needed to
support the appropriations anticipated in the
appropriation ordinance to be adopted for the support
of the County government funding and expenses during
the ensuing year, it being deemed a necessity that the
collection processes by the State Comptroller
anticipated in this legislation be begun consistently
with other jurisdictions of the State of Maryland, so
as to require the immediate effectiveness of this Act
in order to preserve the health and welfare of the
citizens of this community. This Act having been
passed by a yea and nay vote of two-thirds of the
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