1084 ARTICLE 81.

negatory, 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. 220, 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
Article, 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 mis-
demeanor, and upon conviction thereof shall be fined not exceeding one
thousand ($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
upon him by this Article, with intent to prevent or hinder the payment or
collection of any tax, shall be guilty of a misdemeanor, and upon convic-
tion thereof shall be fined not exceeding five thousand ($5, 000) dollars, or
imprisoned for not more than two years, or in the discretion of the court,
shall suffer both such fine and imprisonment.

State Tax Commission.

1929, ch. 226. sec. 158.

158. A Commission designated as State Tax Commission of Maryland
is hereby created and established, which shall be vested with and possessed
of the powers and duties in this Article specified. The said Commission
shall consist of three members, to be appointed by the Governor, one of
whom he shall designate as Chairman, and the member so designated shall
retain such status for his term of office. One of said Commissioners shall
be a resident of the Eastern Shore of Maryland, one a resident of the coun-
ties of Western Shore of Maryland, and the other a resident of Baltimore