3130 ARTICLE 81

1939, ch. 277, sec. 231.

238. (Information Returns.) Every person subject to the jurisdiction
of this State in whatever capacity acting, including lessees or mortgagors
of real or personal property, fiduciaries, partnerships, and employers
making payment of dividends, interest, rent, salaries, wages, premiums,
annuities, compensations, remunerations, emoluments or other income shall
render such returns thereof to the Comptroller as may be prescribed by
rules and regulations of the Comptroller.

1939, ch. 277, sec. 232.

239. (Verification of Returns.) Every return filed by an individual
shall be signed by the taxpayer and every corporation or partnership
return required by this sub-title shall have annexed thereto a statement
duly signed by the President, Vice-President, Secretary, Treasurer, As-
sistant Secretary or Assistant Treasurer, or a statement duly signed by
a member of the partnership, to the effect that the statements contained
therein are true. The Comptroller may require a further or supplemental
return under this sub-title to contain further information and data neces-
sary for computation of the tax herein provided.

1939, ch. 277, sec. 233.

240. (Secrecy of Returns.) (1) Except in accordance with proper
judicial or legislative order and except to an officer of the State having
a right thereto in his official capacity, it shall be unlawful for any officer
or employee to divulge or make known in any manner the amount of in-
come or any particulars set forth or disclosed in any return under this
sub-title.

(2) In the event the United States Government or any other State
allows this State's officials to examine its income tax returns, or any class
thereof, then this State upon application by the proper authorities of the
United States or such other State, to the Comptroller, shall allow the proper
officials of the United States Government or 6f such other State, whose
official duties require them to make such inspection, to inspect the income
tax returns of such corresponding class of such income tax returns filed
hereunder.

(3) Nothing herein shall be construed to prohibit the publication of
statistics so classified as to prevent the identification of particular reports
and the items thereof, or of the publication of delinquent lists showing the
names of taxpayers who have failed to pay their taxes at the time and in
the manner provided by law, together with any relevant information which
in the opinion of the Comptroller may assist in the collection of such de-
linquent taxes.

(4) Any offense against the provisions of this section shall be a mis-
demeanor and shall be punishable by a fine not exceeding one thousand
dollars or imprisonment for not exceeding six months, or both, in the
discretion of the Court.

1939, ch. 277, sec. 234.

241. (Returns to Be Preserved.) Returns received by the Comptroller
under the provisions of this sub-title shall be preserved for ten years and
thereafter until the Comptroller orders them to be destroyed.