REVENUE AND TAXES 3131

1939, ch. 277, sec. 235.

242. (Penalty for Failure to File Returns.) If any person fails to
file any return required by this sub-title within the time required, the
Comptroller may impose a penalty of not exceeding 10% of the tax found
to be due, to be assessed and collected in the manner provided for the
assessment and collection of taxes under this sub-title or in a civil action at
the instance of the Comptroller; and in addition such delinquent may be
compelled to make such return. Any officer of any corporation or any
other person who makes a fraudulent return or statement with intent to
defeat or evade the payment of the taxes prescribed by this sub-title shall
be deemed guilty of perjury and punished accordingly, and shall in addi-
tion thereto pay the same penalty as in this section provided for failure
to file returns on time.

1939, ch. 277, sec. 236.

243. (Taxpayer to File Return Whether Form Is Sent or Not.) Blank
forms of returns for income shall be supplied by the Comptroller. It shall
be the duty of the Comptroller to obtain an income tax return from every
taxpayer who is liable under the law to file such return; but this duty
shall in no manner diminish the obligation of the taxpayer to file a return
without being called upon to do so.

1939, ch. 277, sec. 237.

244. (Comptroller to Administer.) The Comptroller is hereby author-
ized and required to administer the provisions of this sub-title. For this
purpose he shall have power and it shall be his duty to promulgate such
rules and regulations and to prescribe such forms as may be necessary for
the enforcement of this sub-title. He shall prescribe forms similar to those
utilized by the Federal Government except to the extent required by
differences between this sub-title and its application and the Federal Act
and its application. He shall apply as far as practicable the administrative
and judicial interpretations of the Federal income tax law.

Every taxpayer liable to any tax imposed by this sub-title shall keep
such records, render such statements, file such returns, and comply with
such rules and regulations as the Comptroller from time to time may
prescribe. Whenever the Comptroller judges it necessary he may require
any taxpayer by notice served upon him, to file a return, render such
statements, or keep such records as he deems sufficient to show whether
or not such taxpayer is liable to tax under this sub-title, and the extent
of such liability.

For the purpose of ascertaining the correctness of any return or for the
purpose of making an estimate of the taxable income of any taxpayer, the
Comptroller or his authorized agent or representative shall have the power
to examine any books, papers, records, or memoranda, bearing upon the
matters required to be included in the returns, and may require the at-
tendance of the taxpayer or any other person having knowledge in the
premises, and may take testimony and require proof material for his in-
formation and may administer oaths to such person or persons.

1939, ch. 277, sec. 238.

245. (Time of Returns.) All returns of income shall be made on or
before the 15th day of March succeeding the taxable year except that such