WM. PRESTON LANE, JR., GOVERNOR. 2185

shall be added and collected with said tax a penalty of one
per centum per month upon the amount thereof for the
period of such delinquency, and such tax, with the penalties
thereon, shall constitute a delinquent tax to be collected in
the manner now provided by law.

(i) If any person neglects or refuses to file a return of
personal property as required by law, and the Supervisor of
Assessment aforesaid certifies to the Board of County Com-
missioners that in his opinion the best information obtainable
does not afford a satisfactory basis for assessment, the Board
of County Commissioners may, by petition to the Circuit
Court for Montgomery County for mandamus against such
person, compel the filing of a sworn return and in such case
the Court shall require the person at fault to pay all expenses
of the proceeding.

(j) Any person required to file a return or schedule as here-
inbefore provided, who shall fail, or refuse to file the same with-
in the time required therein shall, upon conviction thereof, be
fined not more than f 100 for each and every failure or refusal
and for any such failure or refusal extending beyond thirty (30)
days duration, each day thereafter shall constitute a separate
and distinct offense, and such person shall be fined in addi-
tion to the aforesaid $100 not more than the sum of $10 for
each and every day of such failure or refusal beyond such
thirty (30) day period. All prosecutions under this section
shall be brought in any court of competent jurisdiction within
Montgomery County on information by the State's Attorney
for Montgomery County in the name of the County Commis-
sioners of Montgomery County or the County Treasurer of
said County.

(k) As used in the foregoing section the term "person"
includes any individual, firm, co-partnership, joint adventure,
association, corporation, (domestic or foreign), trust, trustee,
estate or receiver.

(1) The provisions of the foregoing section shall not apply
to corporations which are by the provisions of any general
law required to file returns in a different manner than herein
provided to the extent of the requirements of such general
law, but shall be applicable in all other respects.

SEC. 2. And be it further enacted, That Chapter 757 of the
Acts of 1941, Chapter 1003 of the Acts of 1943 and Chapter
946 of the Acts of 1945, be and they are hereby repealed.

SEC. 3. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved May 7, 1947.