700 LAWS OF MARYLAND. [CH. 397

of the said boards or officers; and in case any person, after
being summoned to appear before said committee shall
refuse or neglect to attend, in accordance with the require-
ments of said summons, or shall refuse or neglect to pro-
duce any vouchers, book or paper required by said summons
to be produced, or shall refuse to be sworn or affirmed, or
being sworn or affirmed shall refuse to answer, the person
so refusing or neglecting shall be deemed to be guilty of a
misdemeanor, and upon conviction thereof before any court
of competent jurisdiction, shall, in case of a private citizen,
be fined not exceeding one hundred dollars for each and
every refusal to answer or to be sworn or affirmed, and
shall stand committed until the fines and costs are paid;
and in case of any of the members of any of the said boards
and officers, be fined not exceeding five hundred dollars or
be confined in the county jail for a period of not more than
six months or be both fined and imprisoned, in the discre-
tion of the court, and if fined only, shall stand committed
until the fine and costs are paid; the fines to be paid to the
county treasurer for the benefit of the county.

27. It shall be the duty of the said several boards, and
they and each of them are hereby directed and required to
notify all persons having claims of any kind against any
of the said boards or against Frederick County, which are
properly payable out of the public funds, subject to the
control of any of said boards, except such as may be pend-
ing in any of the courts of this State, to file said accounts
and claims with the proper boards, so that the same may
be examined and passed upon by the said respective boards
before the second Monday in January in each and
every year after the passage of this Act; and any person
failing to file their accounts or claims as aforesaid shall not
thereafter be permitted to do so, and shall forfeit all right
to collect the same by legal process or otherwise, unless
good and sufficient excuse for such failure is given to and
approved by the board with which the said account or claim
is offered to be filed; the said several boards and officers
are hereby directed and required, when requested by the
said Auditing Committee or any member thereof, to lay
before the said Auditing Committee all books, accounts,
vouchers, and other papers relating to the receipt and dis-
bursement of the public funds in their hands or subject to
their control; and the said several boards and officers shall
in every way expedite and facilitate the work of the said
Auditing Committee, to the end that the true financial
status and condition of the said several boards and officers,