428 LAWS OF MARYLAND. [CH. 231

On and after April 1, 1936, to and including May 31,
1937, there is hereby levied and imposed an additional tax
of five cents (5c) for each person admitted free or at reduced
rates to any place of amusement subject to the taxes herein
imposed, at a time when and under circumstances under which
an admission charge is made to other persons, not in excess of
fifty cents (50c); and a tax of ten cents (10c) when the price
charged to such other persons is in excess of fifty cents (50c)
but not in excess of one dollar ($1. 00); and a tax of fifteen
cents (15c) when the price charged to such other persons is
in excess of one dollar ($1. 00).

Every person, firm or corporation operating any place of
amusement or entertainment as aforesaid shall pay the taxes
herein imposed to the Comptroller on. or before May 10, 1936,
and on or before the tenth day of each month thereafter, under
such rules and regulations in regard thereto as the Comp-
troller may prescribe. Any person, firm, or corporation fail-
ing to pay the tax as aforesaid, or to comply with said regula-
tions, shall be guilty of a misdemeanor, and upon conviction
thereof shall be subject to a fine of five hundred dollars
($500. 00) or imprisonment for not more than sixty days, or
both fine and imprisonment, in the discretion of the Court.
The Comptroller shall pay all sums collected hereunder into
the State Fund for Aid to the Needy, to be disbursed therefrom
in the manner and for the purposes prescribed by law.

SEC. 3. And be It further enacted, That Section 212 of
Article 81 of the Annotated Code of Maryland (1935 Supple-
ment), as enacted by Chapter 10 of the Acts of the Special
Session of 1936, title "Revenue and Taxes", sub-title "Tax on
Toilet Articles and Cosmetics", be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

212. There shall be levied and collected on all toilet articles
and cosmetics sold at retail within the State of Maryland, a
tax at the rate of 10% of the retail price thereof for the period
from April 1, 1936, to May 31, 1937. Every person, firm
or corporation selling any such articles or preparations
within the State of Maryland, shall pay the tax hereby levied
to the Comptroller, at the end of each calendar month. The
Comptroller is hereby authorized to make such rules and regu-
lations in regard to the collection of the tax as may be
requisite, and in his discretion may provide for the issuance
of stamps, scrip or otherwise, to evidence the payment of said
tax. Every person, firm or corporation failing to pay said
tax or to comply with the rules and regulations adopted by
the Comptroller shall be guilty of a misdemeanor and upon
conviction thereof, shall be subject to a fine of $500. 00, or
imprisonment for not more than sixty days, or bot*" fine and