WM. PRESTON LANE, JR., GOVERNOR. 1703

either upon such reports so made to him by the State
Auditor or upon his own initiative, to order and direct
such officers and institutions to adopt and follow
such method of conducting their offices and institutions,
or of keeping books and accounts, or to adopt such uniform
systems of accounting, or to make such form of reports,
as the case may be, as the said Comptroller may deem
proper and advisable and may prescribe. And in case it
shall at any time appear that any officer whose accounts
shall have been examined by the State Auditor is in default
to the State for any sum or sums of money, it shall be
the duty of the Comptroller forthwith to direct the State's
Attorney of the county or of Baltimore City to bring
action in the name of the State against such officer and
his bond, if any, to recover said money so due to the State,
as aforesaid, or the Comptroller may in his discretion
direct such suit to be brought by the Attorney General of
the State. The Comptroller is authorized and empowered
to prescribe a uniform fiscal year for all State offices,
officers, departments, boards, commissions and institutions,
and by his order to require the said State offices, officers,
departments, boards, commissions and institutions, to make
and keep their books, accounts, statements and reports in
accordance therewith.

48. Any Clerk of Court, Register of Wills, or
Collector, any County Treasurer or fee officer, and
the members of any board of county commissioners
or any county treasurer or collector, and any officer
of the State Tobacco Warehouse, or of any depart-
ment, board, commission or institution embraced within
the provisions of Section 43 of this Article, who shall
knowingly fail and refuse to comply with any order or
orders which the Comptroller may make and prescribe
under the authority of said section, with respect to his
office or institution, or who shall knowingly fail and refuse
to comply with any other provision of this law, shall be
guilty of a misdemeanor, and shall be subject to a fine of
not less than fifty dollars, nor more than five hundred
dollars, or to imprisonment for not less than thirty days,
nor more than six months, or both, in the discretion of
the Court, for each and every such offense.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1947.

Approved April 25, 1947.