116 OYSTERS. [ART. 72

show to the satisfaction of the Comptroller that the total
number of bushels of oysters shucked during the season was
less than the number given in the application for license of
the person, firm or corporation making such report or return,
the Comptroller shall draw his warrant in favor of such person,
firm or corporation for the amount overpaid by such licensee
calculated at the rate named hereinbefore.

1900, ch. 880.

67. If any person, firm or corporation shall engage or
attempt to engage in the business of packing or canning oysters
without first obtaining a license, as provided in the foregoing
section, or who shall fail to pay the tax of one dollar per
thousand bushels for each thousand bushels shucked by him-
self, 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, he shall be deemed guilty of a misdemeanor,
and shall be fined not less than two hundred and fifty 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 per-
jury, and shall be fined not less than one hundred 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 at 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 himself, 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.

Past Offenses.

1900, ch. 880.

68. Nothing in these sections 1, 2, 3, 4, 8, 10 A, 11, 14, 15,
19, 22, 34, 36, 40, 46 A, 57, 58, 59, 60, 62, 63, 66 and 67 to
affect offenses committed in whole or in part before their
enactment.