and the rates of premium established shall be applicable for
such year; and based on each one hundred dollars of the gross
annual payroll of each employer in any class; provided, also,
that for the purpose of this Act the pay of the employee
partly within and partly without the State shall be deemed
to he such proportion of the total pay of such employee as
his service within the State bears to his services outside the
State.

SEC. 20. The Commission may establish and require all em-
ployers insured in the State Accident Fund to install and
maintain a uniform payroll. The Commission shall ascer-
tain and establish the amounts to be paid into and out of the
Accident Fund, issue proper receipts for moneys received,
and certificates for benefits accrued and accruing from the
State Accident Fund.

SEC. 21. Every employer subject to the operation and effect
of this Act who shall insure in the State Accident Fund, shall
every four months submit a report to the Commission herein
created, according to the regulations and requirements it may
prescribe, of his payroll for the four months then ending. A
failure to comply with this section shall subject the employer
to an extra contribution of one hundred, dollars to be collected
by the Commission in a civil action in its name. The amount
collected under this section shall he paid into the State Acci-
dent Fund.

Any employer who shall with fradulent intent misrepresent
to the Commission the amount of payroll upon which the
premium under this Act is based shall be liable to the Com-
mission in ten times the amount of the difference in the pre-
mium paid and the amount the employer should have paid.
The liability to the Commission under this provision shall be
enforced in a civil action in the name of the Commission. All
sums collected under this section shall be paid into the State
Accident Fund.

SEC. 22, If any employer shall default in any payment
required to be made by him to the State Accident Fund, the
amount due from him shall be collected by civil action against
him in the name of the State of Maryland, and. it shall be the
duty of the Commission on the first Monday of each month
after November first, nineteen hundred and fourteen, to cer-
tify to the Attorney-General of the State the names and resi-
dences, or places of business, of all employers known to the
Commission to be in default for such payment or payments for