5f6 REVENUE AND TAXES. [ART. 81

of county commissioners of those counties in which distilleries
are situate; and said distiller, owner or custodian shall also at
the same time he makes a delivery report to the tax commis-
sioner make said report in duplicate to the collector or other
proper officers designated by law to receive and collect taxes for
the county or city in which such distillery is situate, and shall in
each case along with said report to the collector, make a remit-
tance and payment of the tax upon such distilled spirits which
shall be accounted for by said officer as other State and county
taxes are accounted for.

1892, ch. 704.

208. No distiller, owner or custodian of such distilled spirits
shall permit the same to go from his possession or control without
the report and payment of tax hereinbefore provided for, and
any person or persons or corporation violating the provisions of
this section shall be proceeded against by the proper officer
authorized to receive said taxes by distraint for the entire amount
of the taxes assessed for the current year, and thereupon all such
taxes shall become and be immediately due and collectible by
distraint, together with all costs attending the proceedings and a
further penalty of five hundred dollars for each such violation.

Ibid.

209. Any person or corporation making any false report or
return as to or of the matters herein provided for shall be deemed
guilty of a misdemeanor and subject to indictment therefor, and
upon indictment and conviction shall be fined not less than one
hundred nor more than one thousand dollars for each offense.

Ibid.

210. It shall be the duty of all distillers, warehousemen, and
others to exhibit all necessary information on oath if required, to
the Appeal Tax Court of Baltimore city, the several boards of
county commissioners in the respective counties where distilleries
are situate, and to any authorized officer proceeding to execute a
distraint or to collect the tax imposed under this sub-title; and a
failure so to do upon demand made shall be deemed a misde-
meanor and subject to indictment, and upon indictment and