2608 ARTICLE 81.

receipt for such amount so due the State, such attorney or other person shall
be guilty of a misdemeanor, and shall upon, conviction be fined double the
amount so received and receipted for, and shall stand committed until
such fine and the costs thereon are fully paid.
See notes to sec. 99.

An. Code, sec. 99. 1904, sec. 97. 1890, ch. 244, sec. 88E. 1918, ch. 316. 1920, ch. 366.

103. If any corporation of this State shall refuse or neglect to pay to
the State, or the proper officers thereof, any franchise tax due by it, or any
tax on its capital stock due by it, or any gross receipts tax due by it, for a
space of two years from the first day of January next after the expiration
of the calendar year during which said taxes became due and payable, it
shall be the duty of the Comptroller of the State to certify immediately
thereafter to the Governor a list of all such corporations, and the Governor
shall forthwith issue and publish his proclamation declaring under this
section that the charters or certificates of incorporation of such corporations
shall be repealed, annulled and forfeited, and that the powers conferred
by law upon such corporations shall be inoperative, null and void, upon the
expiration of thirty days from the date of the first publication of such
proclamation, unless all such taxes, together with all interest and penalties
due thereon, are paid before the expiration of said thirty days. The Gov-
ernor shall cause said proclamation to be published in at least three daily
newspapers of general circulation published in the State, once a week for
four successive weeks. Any such corporation paying all taxes, interest and
penalties as aforesaid, after the first publication of said proclamation, shall
be omitted from subsequent publications thereof. Immediately upon the
expiration of thirty days from the date of the first publication of said proc-
lamation, the charters or certificates of incorporations of all such cor-
porations which have not then paid all taxes, interest and penalties due as
aforesaid, shall be ipso facto repealed, annulled and forfeited and the
powers granted to such corporations shall be inoperative, null and void,
without the necessity of proceedings of any kind either at law or in equity.
Provided, that any corporation whose charter or certificate of incorporation
shall be forfeited under this section, may, within six months thereafter
revive the same and reinvest itself with all the powers conferred upon it
by law under said charter or certificate of incorporation by the payment of
all such taxes, interest and penalties and an additional fee of twenty-five
dollars; and any corporation whose charter or certificate of incorporation
shall have been forfeited within six months before the passage of this
Act may so revive the same by the payment of the aforesaid taxes, interest,
penalties and fee within six months after April 9, 1920. Any person or
persons who shall thereafter exercise any powers under the charter or
certificate of incorporation of any such corporation, shall be deemed guilty
of a misdemeanor, and shall be subject to a fine of not exceeding $1,000
or to imprisonment not exceeding one year, or to both fine and imprisonment
in the discretion of the Court.

The Secretary of State is directed to send copies of each of the said
proclamations of the Governor to the Comptroller of the Treasury, to the