382 CRIMES AND PUNISHMENTS. [ART. 27

revenue by him, wilfully detain the same in his possession and neglect
to pay the same into the treasury of the State or to the county commis-
sioners, or the proper officer authorized to receive the same, for more
than sixty days after the day upon which it is made by law his duty
to pay the same, or if 110 particular day be appointed by law for said
payment, and such officer shall detain any revenue due to the State or
to any county thereof, and which it is his duty to collect, and which
he shall have collected and shall neglect to pay the same into the treas-
ury of the State, or to the county commissioners, or the proper officer
authorized to receive the same, for the space of six months after he shall
have so collected the same, such officer so offending in either case shall
be deemed to be a defaulter, and, upon indictment and conviction
thereof, shall, in addition to any other penalties already provided by
law, be for each offense imprisoned in the State penitentiary not less
than one year nor more than five years, unless the amount for which he
is a defaulter be sooner paid; and the certificate of the comptroller of
the State of Maryland, or of the respective clerks of the county commis-
sioners, showing the accused to be a defaulter, shall in every prosecu-
tion under this section be received as prima facie evidence of such defal-
cation; and the judges of the courts having criminal jurisdiction in this
State shall give this law in charge to the grand juries summoned to their
respective courts.

In an indictment under this section, a witness may be asked whether
taxes mentioned in a certain entry kept by him as clerk to the county com-
missioners, were placed in the hands of the traverser for collection, and
the book containing the entries or copies of such entries, is admissible. The
certificate of the state comptroller attached to the statement of the account
of the traverser showing the amount for which he was in default, is admis-
sible as prima facie evidence. Objections to jurors. Johns v. State, 55 Md.
353.

This section is constitutional and valid; the legislature has the right to
prescribe the terms and conditions upon which punishment shall be imposed.
Indictment held sufficient. State v. Nicholson, 67 Md. 1. And see Van Sant
v. State, 96 Md. 125.

Cited but not construed in State v. Denton, 74 Md. 523.
As to embezzling property and writings, see section 109, et seq.
As to the conversion of money or securities, see section 144, et seq.
As to Indictments for embezzlement, see section 502.

Desecration of the National Flag.

1904, art. 27, sec. 68. 1902, ch. 498, sec. 470.

74. The national flag or the coat of arms of the United States, or
any imitation or representation thereof, shall not be attached to or im-
printed or represented upon any goods, wares or merchandise, or any
advertisement of the same; and no goods, wares or merchandise, or any
advertisement of the same shall be attached to the national flag or the
coat of arms of the United States, and. no such advertisement shall be
imprinted thereon. Any person, firm or corporation violating the terms
of this section shall be deemed guilty of a, misdemeanor, and upon con-
viction thereof before a court of competent jurisdiction of this State
shall be fined not more than one hundred dollars or imprisoned for more
than twelve months, or both; and in the event that the violation shall