2852                                    LAWS OF MARYLAND                                 Ch. 768

(II) FIELD OF HAY OR GRAIN OF ANY KIND;

(III) PILE OF COAL, WOOD OR OTHER FUEL;

(IV) PILE OF PLANKS, BOARDS, POSTS, RAILS
OR OTHER LUMBER;

(V) STREETCAR, RAILWAY CAR, SHIP, BOAT OR
OTHER WATERCRAFT, AUTOMOBILE OR OTHER MOTOR VEHICLE; OR

(VI) OTHER PERSONAL PROPERTY OF ANOTHER
PERSON NOT SPECIFICALLY NAMED IN THIS SECTION.

(B)  IF THE VALUE OF DAMAGE TO THE PROPERTY IS LESS
THAN $500 $1,000, A PERSON WHO VIOLATES THE PROVISIONS OF
THIS SECTION IS GUILTY OF A MISDEMEANOR AND MAY BE FINED UP
TO $500 OR SENTENCED TO A TERM OF INCARCERATION FOR NOT MORE
THAN 18 MONTHS OR BOTH.

(C)  IF THE VALUE OF DAMAGE TO THE PROPERTY IS $500
$1,000 OR MORE, A PERSON WHO VIOLATES THE PROVISIONS OF
THIS SECTION IS GUILTY OF A FELONY AND MAY BE SENTENCED TO A
TERM OF INCARCERATION OF NOT MORE THAN 5 YEARS OR FINED UP
TO $5,000 OR BOTH.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved May 19, 1981.

CHAPTER 769

(House Bill 1213)

AN ACT concerning

Garrett County and Code Counties - Coal Tax

FOR the purpose of authorizing requiring the levying of a
coal tax in certain counties; limiting the rate of the
tax; defining terms; permitting requiring an exemption
for certain property tax under certain conditions;
providing that certain exempted property shall continue
to be included in the assessable base of certain
counties; permitting certain tax exemptions under
certain conditions; providing for the distribution and
disposition and expenditure of revenues collected under
the coal tax; providing for certain penalties;
requiring certain counties to report to the General
Assembly with certain information; authorizing the
Comptroller of the Treasury County Treasurer to issue
certain regulations; and generally relating to a coal