ART. 81] TAX ON GROSS RECEIPTS OF CERTAIN CORPORATIONS. 549

1890, Ch. 608.

146-13. If any officer of any such company or corporation
required by section 146-11 to make a return as aforesaid, shall in
such return make a false statement, he shall be deemed guilty of
perjury; if any such corporation shall neglect or refuse to make
such return within the time limited as aforesaid, the State tax
commissioner shall ascertain by any means which he may find
most practicable and available, the amount of such gross receipts
and shall fix the amount of the same for the year, and unless
altered upon appeal by the State board of appeal as hereinafter
provided, such amount so fixed by him shall stand as the basis of
taxation of such corporation for such year under this article.

Ibid.

146-14. The State tax commissioner is hereby authorized
and empowered to examine upon oath any officer, agent or
employe of any such foreign corporation in this State, or
any officer of any corporation of this State which may employ
or use in any manner the patent rights, plant or property
of any such foreign corporation for profit in this State, touching
the said business and the gross receipts in this State accruing
from the same, and any such officer, agent or employe refusing
to be sworn, or refusing to testify in the premises, or to give the
information asked for by said State tax commissioner, shall for-
feit and pay to the State of Maryland the sum of five hundred
dollars for every such refusal; the State tax commissioner is also
hereby authorized and empowered to examine upon oath any
person whom he may be advised has information and knowledge
touching such business and the gross receipts accruing from the
same in this State, and any such person refusing to be sworn or
refusing to testify in the premises, shall forfeit and pay to the
State of Maryland the sum of five dollars for every such refusal.

Ibid.

146-15. When the State tax commissioner shall have ascer-
tained the amount of the gross receipts of any such foreign cor-
poration doing business in this State, and the amount of State
tax on the same, he shall on or before the first day of June in
each year cause an account of the same to be filed or placed in
the office of the comptroller of the treasury, and the comptroller