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2980 LAWS OF MARYLAND [Ch. 890
collecting agency is unable to collect
said tax from the purchaser, said agency
shall report to the controller the name
and address of such • purchaser, the
nature of the services rendered, the
amount paid therefor (if any), and the
date upon which paid. Upon receipt of
said information, the controller shall
take such steps as may be necessary to
effect collection of said tax.
(f) Any taxpayer failing to file any
return and/or pay the tax imposed by
this section within the time limited
therefor, shall be assessed by the
controller the amount of tax due, plus
interest at the rate of one—half of one
per centum (1/2 of 1%) per month and a
penalty of ten per centum (10%) of the
tax due,
(g) The controller is hereby
authorized to adopt such rules and
regulations as may be necessary to
insure the collection of the tax imposed
by this section. In cases involving
disputes, the controller shall be the
final administrative authority.
(h) Any person who wilfully fails to
collect the tax imposed by this section,
who wilfully fails to pay over to the
controller the tax imposed thereby, who
wilfully fails to file a return required
in connection with said tax, who
wilfully makes any false statement or
misleading omission in any such return
or who wilfully fails to keep complete
and proper records as required by law
shall be guilty of a misdemeanor and,
upon conviction thereof, shall be fined
not more than one thousand dollars
($1,000.00) or be imprisoned for not
more than six (6) months, or both, in
the discretion of the court, for each
and every such offense.
SECTION 2. AND BE IT FURTHER ENACTED, That if any
provision of this Ordinance or the application thereof to
any person or circumstance is held invalid for any
reason, such invalidity shall not affect the other
provisions or any other application of this Ordinance
which can be given effect without the invalid provisions
or application, and to this end, all the provisions of
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