1884 REVENUE AND TAXES. [ART. 81
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.
Fowble v. Kemp, 92 Md. 632.
1892, ch. 704, sec. 6.
220. 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.
Ibid. sec. 7.
221. 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
boafds 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 misdemeanor and subject to indictment, and
upon indictment and conviction shall subject the offender to a
fine of not less than fifty dollars nor more than five hundred
dollars.
Ibid.
Ibid. sec. 8.
222. Any warehouseman, custodian or agent paying the
tax on distilled spirits herein provided for shall have a lien
upon the distilled spirits covered by such tax.
Ibid.
Ibid. sec. 9
223. The reports and returns required by this sub-title
shall as for as possible describe the distilled spirits by name,
serial numbers, dates and other convenient identifications.
Ibid.
Ibid. sec. 10.
224. It shall be the duty of the tax commissioner of the
State to devise and prescribe such forms and blanks for reports
|