1094 ARTICLE 81.

erate it or its officers from any penalty or punishment to which it or they
may by law be subject, and the State Tax Commission shall also have the
right to compel the filing of such report by mandamus.

168. Sec. 163 (old) referred to in construing sec. 74 (old), particularly in
connection with American Casualty Company's case, 82 Md. 535—see notes to
secs. 142, 59, 48 and 191. Thompson v. Henderson, 155 Md. 674.

157. Secs. 157 and 159 (old) referred to in construing sec. 166A (old)—see
notes to sec. 15. State Tax Commn, v. Life Ins. Co., 150 Md. 382.

1929, ch. 226, sec. 179.

179. Upon the failure of any corporation to file any report required by
the last preceding section within the time therein specified the State Tax
Commission shall impose on said corporation a penalty of five dollars, and
in addition one dollar for each ten days or fractional part thereof during
which such default shall continue, and a further penalty of ten dollars if
such default shall have continued for more than eighty days. Such penal-
ties shall be added to and become a part of any State tax assessed by the
State Tax Commission against said corporation, and may be collected from
said corporation by the Comptroller by suit or otherwise in the same man-
ner as taxes. Provided, however, that the State Tax Commission shall
have power on good cause shown to it to abate or reduce any penalty im-
posed as aforesaid, and in that event the said Commission shall forthwith
notify the Comptroller of such abatement or reduction, and only the bal-
ance, if any, of the penalties remaining after such abatement or reduction
shall be collected as aforesaid.

1929, ch. 226, sec. 180.

180. Every foreign corporation of any kind doing business in this
State or owning any property therein shall annually on or before the
fifteenth day of March file with the State Tax Commission a report under
oath of its president and treasurer giving the names and addresses of each
shareholder, as of the first day of January preceding appearing on its
books as residing or known or believed to reside in this State, together with
the number and/or class of the shares held by him or them. Such report
shall be in such form as the State Tax Commission may prescribe, and
shall contain such further information, if any, as the State Tax Commis-
sion may require in order to determine whether said shares are taxable and
the taxable value thereof and the correctness or incorrectness of said lists.
If any such foreign corporation shall fail to file such report within the
time hereinabove specified and for fifteen days after a demand therefor in
writing by the State Tax Commission, it shall forthwith upon proclama-
tion to that effect by the State Tax Commission and without the necessity
of any judgment or decree of ouster, forfeit all right to do business in this
State and shall be in all respects subject to the same penalties, rules and
legal provisions as if it had never been licensed to do business in this State;
provided that the State Tax Commission for good cause shown may excuse
any reasonable delay.

See important footnote on first page of this article.