ART. 72] PACKING OYSTERS. 489

from which he may have obtained such license, of the total amount
or number of bushels of oysters packed or canned by him during
the season preceding said twenty-fifth day of April, and to pay
to said clerk the further license money of one dollar per thousand
bushels, for each thousand bushels of oysters packed or canned by
himself, or his firm or corporation during such season, over and
above the estimate given in his application for a license, which
report or return shall be forwarded to the comptroller, and if
said report or return shall show to the satisfaction of the comp-
troller that the total number of bushels of oysters packed during
said season was less than the number given in the application for
license of the person, firm or corporation making such return or
report, the comptroller shall draw his warrant in favor of such
person, firm or corporation for the amount overpaid by such
license, calculated at the rate named hereinbefore.
State v. Applegarth, 81 Md. 297. Smith t. School Commrs., 81 Md. 516.

1894, ch. S80.

67. If any person, firm or corporation shall engage or attempt
to engage in the business of packing or canning oysters for sale
or transportation without first obtaining a license, as provided in
the foregoing section, or who shall fail to pay the tax of one dol-
lar per thousand bushels for each thousand bushels of oysters
packed or canned by himself, his firm or corporation, in excess
of the amount named in the license issued to him or his firm or
the corporation which he represents, lie shall be deemed guilty
of a misdemeanor, and shall be fined not less than one hundred
dollars nor more than one thousand dollars for each offense; and
if any person shall knowingly make any false statement in the
application for license, or in any report or return required to be
made under this article, he shall be deemed guilty of perjury,
and shall be fined not less than fifty dollars nor more than five
hundred dollars, or shall be imprisoned not less than one month
nor more than six months, or both fined and imprisoned, in the
discretion of the court; provided, that if any person so applying
for license shall prefer to do so, he may obtain the same for him-
self, firm or body corporate, by paying therefor the sum of three
hundred dollars, and shall not be required to report under oath
the number of bushels handled by him, his firm or corporation,
or otherwise disclose the operations of his business.