Ch. 299                                    2003 LAWS OF MARYLAND

[2.] (II) Used the vessel as a charter boat with a license as
provided in § 4-745(d)(2) of this article.

(L) AN ASSESSMENT OF TAX UNDER THIS SUBTITLE IS PRIMA FACIE
CORRECT.

[(g)] (M) (1) A dealer or other person liable for the tax imposed by this
subtitle may not:

(i) Willfully fail to collect the tax;

(ii) Willfully fail to remit the tax;

(iii) Willfully make any false statement or misleading omission with
regard to the tax;

(iv) Willfully fail to keep records in accordance with this subtitle
and any regulations pursuant to this subtitle; or

(v) Willfully evade payment of the tax by any means.

(2) Any person violating this subsection is guilty of a misdemeanor and
upon conviction is subject to the penalties set forth in § 8-739 of this subtitle.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2003.

Approved May 13, 2003.

CHAPTER 299
(House Bill 447)

AN ACT concerning

Prince George's County - Telecommunications Tax - Exemption

PG 409-03

FOR the purpose of authorizing rather than requiring the County Council of Prince
George's County to impose a certain sales and use tax on certain
telecommunications services; establishing an exemption to the tax for
exempting certain telephone lifeline service from the sales and use tax on
telecommunications service in Prince George's County; and generally relating to
the sales and use tax on telecommunications services in Prince George's County.

BY repealing and reenacting, with amendments,

Article 24 - Political Subdivisions - Miscellaneous Provisions

Section 9-606

Annotated Code of Maryland

(2001 Replacement Volume and 2002 Supplement)

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