RACING COMMISSION. 2543

any service, or for the sale of any article on the premises of such licensee,
and may regulate the size of the purse, stake or reward to be offered for
the conduct of such races. All contracts and agreements for the payment
of money and all salaries, fees and compensation paid by any person or
persons, association or corporation licensed as hereinbefore provided, and
all proposed extensions, additions, or improvements to the buildings, sta-
bles, improvements or tracks upon property owned or leased by such licensee
shall be subject to the approval of the Commission. Said Commission
shall have power to compel the production of any and all books, memo-
randa or documents showing the receipts and disbursements of any per-
son, corporation or association, licensed under the provisions of this Arti-
cle to conduct race meetings. The commission may at any time require
the removal of any employee or official employed by any licensee hereunder.
The Commission shall also have the power to require that the books and
financial or other statements of any person, corporation or association
licensed under the provisions of this Article shall be kept in any manner
which to the Commission may seem best, and that Commission shall also be
authorized to visit, to investigate and to place expert accountants and such
other persons as it may deem necessary, in the offices, tracks or places of
business of any such person, corporation or association, for the purpose of
satisfying itself that the commission's rules and regulations are strictly
complied with, and the salaries and expenses of such expert accountants
or other persons shall be paid by the person, corporation or association to
whom they are assigned. The said Commission shall have power to summon
witnesses before it and to administer oaths or affirmations to such witnesses
whenever, in the judgment of the said Commission, it may be necessary
for the effectual discharge of their duties; and any person failing to ap-
pear before said Commission at the time and place specified in answer to
said summons, or refusing to testify, shall be deemed guilty of a misde-
meanor, and, upon indictment and conviction in a Court of competent
jurisdiction, shall be punishable by a fine of not more than Five Thousand
Dollars or by sentence to jail for not more than six months, or by sentence
to both fine and imprisonment, in the judgment of the Court. False
swearing on the part of any witnesses shall be deemed perjury and shall
be punished as such.

1920, ch. 273.

12. Every person or persons, association or corporation licensed to
hold racing meets within the State of Maryland as hereinbefore provided,
shall on or before the 20th day of December of each year return to the
Commission a full statement, under oath, of their receipts from all sources
whatsoever during the calendar year, and of all expenses and disburse-
ments, all itemized in manner and form as shall be directed by the Com-
mission, and with such allowances as may be approved by the Commission,
showing the net revenue from all sources derived by such person, persons,
association or corporation engaged in or conducting horse-racing. The cost
of any alterations, additions, charges or improvements made or proposed
upon the property owned or leased by any such person and used by it