446 LAWS OF MARYLAND. [CH. 281.

unless the Comptroller shall in writing consent to their
destruction within that period or by order require that
they be kept longer.

294. (a) For the purpose of enforcing the provisions
of this sub-title the Comptroller or any duly authorized
agent or representative designated by him:

(1) May conduct investigations and hold hearings con-
cerning any matter covered by this sub-title at any time
or place within the State of Maryland;

(2) In the conduct of any investigation or hearing,
may require by subpoena or summons the attendance and
testimony of witnesses and the production of any books,
accounts, records, papers and correspondence relating to
any matter, which the Comptroller is authorized by this
sub-title to determine;

(3) May sign subpoenas, administer oaths and affir-
mations, examine witnesses and receive evidence.

(b) In case of disobedience of any subpoena or the:
contumacy of any witness appearing before the Comp-
troller or his duly authorized agent or representative, the
Comptroller may apply to the Circuit Court of any of the
counties or to the Baltimore City Court for an Order. Such
Court may thereupon issue an Order requiring the person
subpoenaed to obey the subpoena or to give evidence or
produce books, accounts, records, papers and correspond-
ence touching the matter in question. Any failure to obey
such order of Court, may be punished by such Court as a
contempt thereof.

295. No person shall be excused from testifying or pro-
ducing any books, papers, records or data in any investi-
gation or upon any hearing when ordered to do so by the
Comptroller or his duly authorized agent or representative,
upon the ground that the testimony or evidence, documen-
tary or otherwise, may tend to incriminate him or subject
him to criminal penalty, but no such testimony or evidence,
documentary or otherwise, shall be used in any subse-
quent prosecution against the individual supplying the
same. No individual so testifying shall be exempt from
prosecution and punishment for perjury committed in so
testifying.

REGISTRATION

296. No person shall engage in the business of making
of any retail sales subject to tax under the provisions of