HARRY W. NICE, GOVERNOR. 41

taxpayer in order properly to audit the returns of such tax-
payer, the Comptroller shall have the right to compel the
taxpayer to produce for inspection a copy of such return and
all statements and schedules in support thereof.

225. SECRECY OF RETURNS. (1) Except in accordance with
proper judicial or legislative order and except to an officer
of the State haying a right thereto in his official capacity,
it shall be unlawful for any officer or employee to divulge or
make known in any manner the amount of income or any
particulars set forth or disclosed in any report or return
under this sub-title.

(2) In the event the United States Government or any other
State allows this State's officials to examine its income tax
returns, or any class thereof, then this State upon application
by the proper authorities of the United States or such other
State, to the Comptroller, shall allow the proper officials of
the United States Government or of such other State, whose
official duties require them to make such inspection, to inspect
the income tax returns of such corresponding class of such
income tax returns made to this State.

(3) Nothing herein shall be construed to prohibit the publica-
tion of statistics so classified as to prevent the identification
of particular reports and the items thereof, or of the publica-
tion of delinquent lists showing the names of taxpayers who
have failed to pay their taxes at the time and in the manner
provided by law, together with any relevant information which
in the opinion of the Comptroller may assist in the collection
of such delinquent taxes.

(4) Any offense against the provisions of this section shall
be a misdemeanor and shall be punishable by a fine not exceed-
ing one thousand dollars or imprisonment for six months, or
both, in the discretion of the Court.

226. RETURNS TO BE PRESERVED. Reports and returns re-
ceived by the Comptroller under the provisions of this sub-
title shall be preserved for ten years and thereafter until the
Comptroller orders them to be destroyed.

227. EXEMPTIONS. The following exemptions shall be al-
lowed to individuals reporting income as required by this sub-
title:

(1) In the case of a single person, a personal exemption of
one thousand dollars ($1, 000. 00); in the case of the head of a
family or a married person living with husband or wife, a
personal exemption of twenty-five hundred dollars ($2, 500. 00);