§ 10-2. Dwellings on cemetery property.

(a) Credit granted.

In accordance with the provisions of State Tax-Property Article § 9-202, there is hereby established a tax credit from Baltimore City real property taxes levied on any improvement:

(1) located on the site of cemetery property that is exempt under State Tax-Property Article § 7-201,

(2) if the improvement is used as a dwelling by an employee of the owner of the exempt property.

(b) Applications.

(1) The owner must file an application for this tax credit with the Director of Finance annually, on or before September 1 of the taxable year for which the credit is sought.

(2) The application for the tax credit shall contain information that the Director of Finance considers necessary for determining the eligibility of the applicant.

(c) Rules and regulations.

Subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, the Director of Finance may adopt rules and regulations to carry out the provisions of this section.

(d) Penalties for false statement.

Any applicant who makes a false statement for the purpose of obtaining a tax credit under this section is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or imprisonment for not more than 90 days or both fine and imprisonment.