668                                              LAWS OF MARYLAND                                     Ch. 10

(e) (2) The following information shall be given with the
list of properties provided for in [subparagraph (i)] PARAGRAPH
(1) of this subsection if the information is to be used by the
supervisor of assessments in the appeal:

(i) The sale price and date of sale.

(ii) The assessment and the year or years in
which it applied.

(iii) The construction costs and date of
construction.

302.

(b) Any person acting in a representative capacity as
agent, tax expert or advisor to or for an individual or taxpayer
required to file a return or report under this subtitle and
receiving therefor a fee, charge or other remuneration who,
knowingly or willfully prepares, causes to be prepared or assists
in the preparation of an incorrect, false, or fraudulent return
or report with the intent to defeat or evade the payment in whole
or in part of the correct tax liability of such individual or
taxpayer due under this subtitle or who knowingly or [wilfully]
WILLFULLY prepares, causes to be prepared or assists in the
preparation of an incorrect, false, or fraudulent return or
report or refund claim for an individual or taxpayer required to
comply with this subtitle in order to obtain or for the purpose
of obtaining for such individual or taxpayer any refund in whole
or in part of any tax withheld or paid in which is in excess of
the correct tax refund due such individual or taxpayer under this
subtitle shall be guilty of a misdemeanor and upon conviction
thereof shall be fined not more than $1,000 or imprisoned for not
more than 1 year, or in the discretion of the court, be both
fined and imprisoned. Any person acting in a representative
capacity as agent, tax expert or similar capacity in the
preparation for an individual or taxpayer of a return, report or
refund claim shall affix thereto his name and address and any
trade name adopted in connection with the service rendered.

318.

(b) In addition to the penalty provided for in [paragraph]
SUBSECTION (a) above, if:

(1)  Any individual files what purports to be a return
of the tax imposed under this subtitle but [which] WHICH:

(i) Does not contain information on which the
substantial correctness of the tax may be judged[,]; or

(ii) Contains information that on its face
indicates that the tax reported is substantially incorrect; and

(2)  The conduct referred to in paragraph (1) is due
[to] TO: