2544 ARTICLE 78B.

for the convenience and comfort of the public and of the horse owners,
with the approval of the Commission, shall be deducted as running ex-
penses in such statements.

In addition to all other license fees hereinbefore provided for every such
licensee shall pay to the Commission an additional license fee or tax of
fifteen per cent, of the net revenue, as shown in the sworn statement sub-
mitted to and approved by the Commission. Such fees or taxes shall be
paid at tie time the statements are approved by the Commission. Any
licensee failing or refusing to pay the amount found to' be due by the
Commission as the tax on the net revenue, shall be guilty of a misdemeanor,
and, upon conviction, shall be liable to a fine of not more than $25,000 in
addition to the amount due the Commission, and to imprisonment for not
more than six months, or both fine and imprisonment, in the discretion
of the Court. All fines up to the amount found to be due the Commission,
when paid into court by a licensee found guilty of violating this section,
shall be transmitted and paid over by the Clerk of the Court to the Com-
mission.

1920, ch. 273.

13. In addition to licensing racing for not exceeding one hundred
days as hereinbefore provided, bona fide County Fairs or Agricultural.
Exhibits may be licensed by the Racing Commission to conduct racing
during not more than five days each in any one year upon payment by
the applicant of a license fee of Fifty dollars a day for such meeting so
authorized; the Agricultural and Mechanical Association of Washington
County shall, however, be entitled to a license to conduct two meetings of
five days each in any one year, with betting privileges. No such license
shall be granted unless th'e commission is satisfied that the main purpose
of such fair or exhibition is the encouragment of agriculture and that the
same constitutes a bona fide exhibit of that character. All license fees
received under the provisions of this paragraph shall be paid to the Trea-
surer of the County in which such fair or exhibit may be held.

1920, ch. 273.

14. Before the thirtieth days of June and December in each year the
Commission shall perpare and file with the State Auditor a full and com-
plete statement of its receipts and disbursements from all sources and
shall pay over to the Treasurer of the State all moneys in their hands less
the salaries and expenses of the Commission, and less any other remittances
herein provided.

1920, ch. 273.

15. Any person aiding or abetting in the conduct of any meeting
within the State of Maryland at which racing of horses shall be permitted
for any stake, purse or reward, except in accordance with a license duly
issued and unsuspended or unrevoked by the Maryland Racing Commis-
sion, shall be guilty of a misdemeanor, and, upon conviction, shall be pun-
ished by a fine of not less than five hundred dollars and not more than