ART. 27] DEFAULTERS—DESECRATION OF FLAG. 797

revenue due the State of Maryland or any county thereof,
shall, after the receipt of the said revenue by him, wilfully
detain the same in his possession and neglect to pay the same
into the treasury of the State or to the county commissioners,
or the proper officer authorized to receive the same, for more
than sixty days after the day upon which it is made by law
his duty to pay the same, or if no particular day be appointed
by law for said payment, and such officer shall detain any
revenue due to the State or to any county thereof, and which
it is his duty to collect, and which he shall have collected and
shall neglect to pay the same into the treasury of the State, or
to the county commissioners, or the proper officer authorized
to receive the same, for the space of six months after he shall
have so collected the same, such officer so offending in either
case shall be deemed to be a defaulter, and, upon indictment
and conviction thereof, shall, in addition to any other penalties
already provided by law, be for each offense imprisoned in the
State penitentiary not less than one year nor more than five
years, unless the amount for which he is a defaulter be sooner
paid; and the certificate of the comptroller of the State of
Maryland, or of the respective clerks of the county commis-
sioners, showing the accused to be a defaulter, shall in every
prosecution under this section be received as prima facie
evidence of such defalcation; and the judges of the courts
having criminal jurisdiction in this State shall give this law in
charge to the grand juries summoned to their respective courts.
Johns v. State, 55 Md. 359. State v. Nicholson, 67 Md. 1. State v. Den-
ton, 74 Md. 533. Vansant v. State, 96 Md. 125. 126.

Desecration of the National Flag.

1902, ch. 498, sec. 47 C.

68. The national flag or the coat of arms of the United
States, or any imitation or representation thereof, shall not be
attached to or imprinted or represented upon any goods, wares
or merchandise, or any advertisement of the same; and no
goods, wares or merchandise, or any advertisement of the
same shall be attached to the national flag or the coat of arms
of the United States, and no such advertisement shall be
imprinted thereon. Any person, firm or corporation violating
the terms of this section shall be deemed guilty of a misde-
meanor, and upon conviction thereof before a court of compe-
tent jurisdiction of this State shall be fined not more than one
hundred dollars or imprisoned for more than twelve months,