Maryland County Commissioners Section 166

      (a)      For the purpose of providing additional funds to pay the semiannual interest on such notes, certificates of indebtedness or bonds, and the principal thereof, of each of said districts, when and as they mature, and providing all the funds necessary to pay the costs and expenses of each district to carry into effect the provisions of this subtitle and the entire cost of repairing and keeping in repair in each district the erosion prevention works constructed therein, the county commissioners of the county, acting as district council for each of such districts, shall annually levy against all the assessable property in each district so improved, a tax which, with the money collected from the benefit charges, will be sufficient to meet the interest on said notes, certificates of indebtedness or bonds as it becomes due, the principal thereof when and as they mature, and to pay the entire cost of all necessary expenses of each district to carry into effect the provisions of this subtitle and the entire cost of repairing and keeping in repair the erosion prevention works constructed in each district, including reimbursement to the county commissioners of the county, acting as district council for each district, of the expenses incurred by them, not to exceed two hundred dollars each, annually, in the inspection of the various bulkheads, and in the performance of other duties required in the administration of the provisions of this subtitle. The said county commissioners, acting as district council for each district, shall, each year, prior to its annual levy, determine the number of cents per one hundred dollars necessary to raise the amount of money so required, and each year, in its annual levy shall levy the tax above-mentioned until all of said notes, certificates of indebtedness or bonds, and the interest thereon, and all other indebtedness incurred in carrying into effect the provisions of this subtitle, shall have been paid. Thereafter, it shall levy a tax sufficient only to keep in repair said erosion prevention works.

      (b)      Said tax shall be levied and collected as county taxes now are, or may hereafter be, by law levied and collected, and shall have the same priority rights, bear the same interest and penalties and in every respect be treated the same as county taxes. The taxes so levied shall be collected by the taxing authority of the county and every sixty days he shall remit the whole amount of taxes so collected from each district to the county commissioners, acting as district council for such district. The money so received shall be deposited in such bank or banks in the county as the county commissioners shall determine, to the credit of said county commissioners as district council for the district from which said moneys were collected at the rate of interest paid for county funds. Out of the benefit charges and taxes so collected, said county commissioners, acting as district council for the district paying said benefit charges and taxes, shall first pay the interest on the notes, certificates of indebtedness or bonds issued for the benefit of said district as it matures, and such notes, certificates of indebtedness or bonds when and as they mature. Out of the remaining money so collected by taxes, the county commissioners shall then pay all other indebtedness incurred in carrying out the provisions of this subtitle and the cost of keeping in repair the erosion prevention works in such district.

      (c)      Should receipts from said benefit charges and taxes for any district be inadequate to meet said payments in any year by reason of default or otherwise, such deficiency shall be added to the next year's tax levy for such district, but nothing herein contained shall be construed to release a county, guaranteeing any bonds hereunder, from its obligation under such guaranty to levy ad valorem taxes upon assessable property within the corporate limits of said county sufficient in rate and amount at any time to pay the maturing principal and interest of any such bonds, should the aforementioned benefit charges and district taxes prove insufficient for said purpose for any reason. In order that the prompt payment of interest on such notes, certificates of indebtedness or bonds and the prompt payment of said notes, certificates of indebtedness or bonds as they shall mature, shall be assured, the prompt and proper performance of the respective acts and duties heretofore defined is specifically enjoined, and any failure upon the part of any person, persons, body corporate or agency, to perform the necessary acts and duties in this subtitle set forth and to pay over said funds as required, or the use of said funds or any part thereof for any other purpose than is required by this subtitle is hereby declared a crime and, upon indictment and conviction in the circuit court for the county, shall be punishable by a fine not exceeding one thousand dollars or imprisonment not exceeding three years, or both, in the discretion of the court.