LICENSES. 699

1935, ch. 188, sec. 72J.

72J. Every tax imposed by this sub-title. and all increases, interest
and penalties thereon shall become, from the time due and payable, a
personal debt from the person liable to pay the same to the State of Mary-
land, and action may be brought at any time by the Comptroller in the
name of the State to recover the amount of any taxes, penalties and
interest due under the provisions of this sub-title.

1935, ch. 188, sec. 72K.

72K. The Comptroller shall administer and enforce the tax imposed
by this sub-title and may from time to time make such rules and regula-
tions, not inconsistent with this sub-title, as he may deem necessary to
properly enforce its provisions.

1935, ch. 188, sec. 72L.

72L. Except in accordance with proper judicial order, or as otherwise
provided by law, it shall be unlawful for the Comptroller or any deputy,
agent, auditor or other officer or employee to divulge or make known in
any manner the amount of sales, the amount of tax paid or any other
particulars set forth or disclosed in any return required by this sub-title.
Nothing herein contained shall be construed to prohibit the publication of
statistics so classified as to prevent the identity of particular reports or
returns and the items thereof, or the inspection by the legal representatives
of the State of the report or return of any taxpayer who shall apply for
a review or appeal from any determination or against whom an action
or proceeding is about to be instituted or has been instituted to recover
any tax or penalty imposed by this sub-title. Reports and returns shall be
preserved for two years and thereafter until the Comptroller orders them
to be destroyed.

1935, ch. 188, sec. 72M.

72M. It shall be unlawful for any person to fail or refuse to make
any return required by this sub-title, or to make any false or fraudulent
return, with an attempt to evade the tax or to refuse to pay the tax when
due and payable, or to refuse to permit the examination of any book,
account, record or other data, by the Comptroller or his duly authorized
agent or representative. Any person violating any provision of this Sec-
tion, shall be guilty of a misdemeanor and upon conviction thereof, in a
Court of competent jurisdiction, shall be fined not more than five hundred
dollars ($500. 00) or imprisoned for a term not exceeding one year, or
both, in the discretion of the Court for every such offense.

1935, ch. 188, sec. 72N.

72N. For the purpose of enforcing the provisions of this sub-title, the
Comptroller or any duly authorized agent or representative designated by
him, may conduct investigations and hold hearings concerning any matter
covered by this sub-title, and such investigations and hearings may be