460 LAWS OF MARYLAND. [Ch. 228]

state the purpose for which such money or property was so
expended, given or promised, or for which such liability was
incurred, separating expenditures, gifts and liabilities for elec-
tions and primary elections. Such statement shall also set
forth in detail all unpaid debts and obligations, if any, of such
treasurer or political agent, with the nature and amount of each,
for what purpose incurred and to whom owing, and if there are
no unpaid debts or obligations of such treasurer or political
agent, such statement shall state such fact. Every treasurer
and every political agent and every person who shall at any
time act as treasurer or political agent, shall keep detailed,
full and accurate accounts in a proper book or books, to be
called "Account Books," to be provided and preserved by him,
of all money or valuable things received by or promised to,
and of all expenditures, disbursements and promises of pay-
ment or disbursements of money or valuable things made by
any political committee, or any of its officers or members, or
by any person acting under its authority, or on its behalf, or
by such treasurer or political agent, and setting forth in such
statement and accounts the sum or valuable thing so received,
or disbursed, or promised, as the case may be, and the date
when, the person from whom received or promised, or to whom
paid or promised, as the case may be, and the object and
purposes for which such sum, or other valuable thing, was
received, or disbursed, or promised, as the case may be. Every
treasurer and every political agent, as defined by this act, who
shall fail or refuse to make out, verify and file with the clerk
of the Circuit Court the statement required by this section
of this article, or who shall fail to provide, keep and preserve
the book or books of account and the entries and statements
therein as aforesaid, or any of them, shall be guilty of a misde-
meanor, and upon conviction thereof shall be fined not less than
three hundred dollars nor more than one thousand dollars, or
imprisoned in jail for not less than thirty days nor more than
one year, in the discretion of the Court. The provisions of this
section, including the provisions with respect to the time of
filing said reports, shall be mandatory and not directory, and
must be strictly performed as above described. Any money or
other thing of value received from any unknown person or
source by any treasurer or any political agent, or other persons
or committee authorized to incur obligations or to pay or
defray obligations or expenses under the provisions of this sub-
title, shall not be used for any political purpose whatsoever, but
shall be paid by the treasurer, political agent, or other person
or committee so receiving the same, to the treasurer of the State