248 CORPORATIONS. [ART. 23

death or disability resulting solely from accidents, but which does not
obligate itself to pay death or sick benefits, may be licensed under the
provisions of this sub-title, and shall have all the privileges and shall be
subject to all the provisions and regulations of this sub-title, except that
the provisions of this sub-title requiring medical examinations, valua-
tions of benefit certificates, and that the certificate shall specify the
amount of benefits, shall not apply to such association.
See section 232.

1912, ch. 824, sec. 31A.

244M. (Taxation.") Every fraternal beneficiary association organ-
ized or licensed under this sub-title is hereby declared to be a charitable
and benevolent institution, and all of its funds shall be exempt from all
and every State, county, district, municipal and school tax, other than
taxes on real estate and office equipment.

1912, ch. 824, sec. 32A.

244N. (Penalties.} Any person, officer, member or examining
physician of any association authorized to do business under this sub-
title, who shall knowingly or wilfully make any false or fraudulent state-
ment as representation in or with reference to any application for mem-
bership, or for the purpose of obtaining money from or benefit in any
association transacting business under this sub-title, shall be guilty of a
misdemeanor, and upon conviction thereof shall be punished by a fine
of not less than one hundred dollars nor more than five hundred dollars,
or imprisonment in the county jail for not less than thirty days nor
more than one year, or both, in the discretion of the court, and any
person who shall wilfully make a false statement of any material fact
or thing in a sworn statement as to the death or disability of a certificate-
holder in any such association for the purpose of procuring payment of
a benefit named in the certificate of such holder, and any person who
shall wilfully make any false statement in any verified report or dec-
laration under oath required or authorized by this sub-title, shall be
guilty of perjury, and shall be proceeded against and punished as pro-
vided by the statutes of this State in relation to the crime of perjury.
Any person who shall solicit membership for or in any manner assist in
procuring membership in any fraternal beneficiary association not
licensed to do business in this State, or who shall solicit membership for
or in any manner assist in) procuring membership in any such associa-
tion not authorized, as herein provided, to do business as herein defined
in this State, shall be guilty of a misdemeanor, and upon conviction
thereof shall be punished by a fine of not less than fifty nor more than
two hundred dollars. Any association or any officer, agent or employee
thereof neglecting or refusing to comply with, or violating any of the
provisions of this sub-title, the penalty for which neglect, refusal or
violation is not specified in this section, shall be fined not exceeding two
hundred dollars upon conviction thereof.