46 LAWS OF MARYLAND. [CH. 11

to be assessed and collected in the manner provided for the
assessment and collection of taxes under this sub-title or in a
civil action at the instance of the Comptroller; and in addition
such delinquent may be compelled to make such report or re-
turn. Any officer of any corporation or any other person who
makes a fraudulent return or statement with intent to defeat
or evade the payment of the taxes prescribed by this sub-title
shall be deemed guilty of perjury and punished accordingly and
shall in addition thereto pay the same penalty as in this section
provided for failure to make returns on time.

237. TAXPAYER TO MAKE RETURN WHETHER RETURN FORM
IS SENT OR NOT. Blank forms of returns for income shall be
supplied by the Comptroller. It shall be the duty of the Comp-
troller to obtain an individual income tax return from every
taxpayer who is liable under the law to file such return; but
this duty shall in no manner diminish the obligation of the
taxpayer to file a return without being called upon to do so.

238. COMPTROLLER TO ADMINISTER. The Comptroller is
hereby authorized and required to administer the provisions of
this sub-title. For this purpose he shall have power and it
shall be Ms duty to promulgate such regulations and to pre-
scribe such forms as may be necessary for the enforcement of
this sub-title. He shall prescribe forms identical with, those
utilized by the Federal Government except to the extent re-
quired by differences between this sub-title and its application
and the Federal Act and its application. He shall apply as
far as practicable the administrative and judicial interpreta-
tions of the Federal income tax law so that computations of
income for purposes of this sub-title shall be as nearly as
practicable identical with the calculations required for Fed-
eral income tax purposes.

Every taxpayer liable to any tax imposed by this sub-title
shall keep such records, render under oath such statements,
make such returns, and comply with such rules and regula-
tions as the Comptroller from time to time may prescribe.
Whenever the Comptroller judges it necessary he may require
any taxpayer by notice served upon him, to make a return,
render under oath such statements, or keep such, records as
he deems sufficient to show whether or not such taxpayer is
liable to tax under this sub-title; and the extent of such
liability.

The Comptroller or his authorized agent or representative
for the purpose of ascertaining the correctness of any return
or for the purpose of making an estimate of the taxable income
of any taxpayer shall have the power to examine any books,
papers, records, or memoranda, bearing upon the matters re-
quired to be included in the returns, and may require the