1262 REVENUE AND TAXES. [ART. 81.

this State the amount of the State tax so levied on the said gross
receipts of the said company as aforesaid.

1872, ch. 234. 1874, ch. 408.

148. If any such president, treasurer or other financial officer
shall fail or neglect to perform the duties required of him by the
preceding section, for the space of thirty days after it shall be
his duty, so to do, said president, treasurer or financial officer so

failing or neglecting, shall forfeit and pay to the State of Mary-
land the sum of five hundred dollars, to be recovered by action of
debt in the name of the State, against such president, treasurer or
officer, in any court of this State having jurisdiction; and if any
such president, treasurer or financial officer shall fail and neglect
to make and render the report so required of him, for the space

of ninety days after the day on which it is made his duty by the
preceding sections to make and render the same, said president,
treasurer or other financial officer, so failing or neglecting as

aforesaid, shall be deemed guilty of a misdemeanor, and shall,
upon indictment and conviction thereof, suffer imprisonment not

exceeding six months.

Ibid.

149. The comptroller of the treasury is hereby authorized
and empowered to examine upon oath, any officer of any railroad
company in this State, touching the gross receipts or revenues of
said railroad company; and any such officer refusing to be sworn
or to testify his information shall be guilty of a misdemeanor,
and upon indictment and conviction thereof in any court of this
State having jurisdiction, shall, for every offence be fined not less
than one hundred dollars nor more than five hundred dollars, in
the discretion of the court.

Ibid.

150. If any such railroad company, from which taxes shall be
due and payable on their gross receipts as aforesaid, shall fail or
neglect to pay the same to the treasurer of the State for the space
of one month after the same shall be due and payable as afore-
said, said company shall, for such offence, forfeit and pay to the
State of Maryland an additional amount of ten per centum, as