3096 ARTICLE 81

1929, ch. 226, sec. 155.

164. 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)
dollars, or imprisoned for not more than eighteen months, or in the discre-
tion of the court, suffer both such fine and imprisonment; provided that
nothing in this section shall relieve any such person from prosecution and
conviction for perjury.

1929, ch. 226, sec. 156.

165. 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.

166. 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.

An. Code, 1924, sec. 247. 1912, sec. 234. 1914, ch. 841, sec. 233. 1916, ch. 713.

1929, ch. 226, sec. 158.

167. 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
City. Not more than two of said Commissioners shall be of the same po-
litical party, and each of them shall be a taxpayer and qualified voter of
this State. Each of said Commissioners, before entering upon the duties
of his office shall take the oath prescribed by the Constitution, to be ad-

. ministered by the Clerk of the Circuit Court of the County or the Superior
Court of Baltimore City, according to the residence of each Commissioner,
and to the Clerk of which Court, the Governor shall forward a commission
to such Commissioner. The term of office of the members of said Com-

. mission shall be six years, commencing on the first Monday in June next
ensuing their respective appointments, and said Commissioners shall hold
office until their respective successors are appointed and qualified. The
term of office of each of the Commissioners now serving and the member of