44 LAWS OF MARYLAND. [CH. 32

of Maryland of 1916, be and the same is hereby repealed and
re-enacted with amendments, so as to read as follows:

154. All corporations, partnerships or individuals which
are now or hereafter required by law to make an annual report
of any kind or character whatsoever to the State Tax Com-
mission of Maryland, shall make such report on or before the
first day of March in each and every year, and upon the fail-
ure, refusal or neglect of any officer of any corporation, or
upon the failure, refusal or neglect of any partnership or indi-
vidual to make the report so required, the State Tax Commis-
sion of Maryland shall impose on such corporations, partner-
ships, or individuals failing to make such report, a penalty of
five dollars and in addition one dollar for each period of ten
days and fractional part thereof up to the first day of June,
when there shall be an additional penalty of ten dollars, and
thereafter one dollar for each period of ten days or fraction
thereof until the report be filed or the assessment com-
puted. At the time such report is filed or such assessment
made without such report, the State Tax Commission shall cer-
tify, under its seal, to the Comptroller, the name of every cor-
poration, partnership or individual penalized, together with
the amount of penalty imposed, and all such penalties so im-
posed shall be added by the Comptroller to any taxes in his
hands next due by such corporations, partnership and individ-
uals, and shall be collected in the same manner as the taxes
themselves are collected, and if there are no such taxes, then
the said penalties shall be collected by the Comptroller in the
same manner as taxes are collected by him; and such penalties
when collected shall be paid into. the Treasury of the State for
the general purposes of the State.

Provided, however, that the State Tax Commission shall
have the power, on good cause shown to it, to abate or reduce
any penalties imposed as aforesaid, and in such event the Com-
mission shall forthwith notify the Comptroller of such abate-
ment or reduction; and in case of such abatements, the penal-
ties shall not be collected at all, and in case of such reductions,
only the balance of the penalties then remaining shall be col-
lected as aforesaid.

And provided further, that the State Tax Commission shall
have the power, within ninety days after this Act takes effect,
to abate or reduce any penalties imposed under this section as
the section stood before the same was amended by this Act, and
such penalties so abated shall not be collected at all, and in