REVENUE AND TAXES. 533

include the same without alteration in the budget prepared by him and
submitted to the General Assembly under the Constitution of this State.

1929, ch. 226, sec. 153.

153. Whenever any person shall have erroneously or mistakenly paid to
the County Commissioners of any of the counties of this State, or to the
collector or treasurer for such County Commissioners, or to the Mayor and
City Council of Baltimore, or its collector, more money for taxes or other
charges than was properly and legally chargeable to or collected from such
person, the said County Commissioners and the Mayor and City Council
of Baltimore shall rectify the error and immediately levy and pay to such
person any money that was so paid.

Penal Clauses.

1929, ch. 226, sec. 154.

154. Any person who either as principal or agent shall negligently or
without due excuse fail to furnish any information, or to answer any inter-
rogatory, or file any report or list at the time and in the manner required
by this Article, or who shall negligently give any incorrect, untrue or mis-
leading information or answer to any such interrogatory, or make or file
any report or list which shall be in any respect incorrect, untrue or mis-
leading, shall be guilty of a misdemeanor, and upon conviction thereof shall
be fined not exceeding five hundred ($500. 00) dollars.

1929, ch. 226, sec. 155.

155. Any person who either as principal or agent shall wilfully or with
intent to evade the payment, or prevent or hinder the collection, of any
tax, fail to furnish any information, or to answer any interrogatory, or to
file any report or list at the time and in the manner required by this Arti-
cle, or give any incorrect, untrue or misleading information or answer to
any such interrogatory, shall be guilty of a misdemeanor, and upon the
conviction thereof shall be fined not exceeding five thousand ($5, 000) dol-
lars, or imprisoned for not more than eighteen months, or in the discretion
of the court, suffer both such fine and imprisonment; provided that nothing
in this section shall relieve any such person from prosecution and convic-
tion for perjury.

1929. ch. 226, sec. 156.

156. Any person who being an officer or employee of this State, or of
any county or city thereof, shall negligently fail to perform any duty or
to do any act imposed upon him by this Article, shall be guilty of a misde-
meanor, and upon conviction thereof shall be fined not exceeding one thou-
sand ($1, 000) dollars.

1929, ch. 226, sec. 157.

157. Any person who being an officer or employee of this State, or of
any city or county thereof, shall wilfully fail to perform any duty imposed