1314: LAWS OF MARYLAND. [CH. 631

"Distilled Spirits" be and the same are hereby repealed and
re-enacted so as to read as follows:

154. All corporations, partnerships or individuals which
are now or hereafter required by law to make an annual re-

. port of any kind or character whatsoever to the State Tax
Commission of Maryland, shall make such report on or be-
fore the first day of March in each and every year, and upon
the failure, refusal or neglect of any officer of any corpora-
tion, or upon the failure, refusal or neglect of any partner-
ship or individual to make the report so required, it shall
be mandatory upon the State Tax Commission of Maryland to
impose on such officers of any corporation, partnerships, or in-
dividuals failing to make such report, a penalty of five dollars
and one dollar per day additional for every day after the first

Lday of March in each year until the first day of the succeeding
June; and on the first day of June a further flat penalty of one
hundred dollars with an additional penalty of one dollar per
day after the first day of June until the report is filed or un-
til an assessment is made without a report; and it shall be the
duty of the State Tax Commission of Maryland to ascertain

!at the time of making the assessment the amount of the
penalty due and certify such penalty under the seal of their
office to the Attorney-General who -shall at once institute
suit to recover such sum, together with interest from the
day of certification, by an action of debt in the name of the
State of Maryland, and such suit may be instituted before
a Justice of the Peace if he has jurisdiction, or a Circuit
Court for the County or a Baltimore City Court, wherever the
principal office of the corporation is located or where the
partnership or individual carries on business or resides.

219. For the purpose of such assessment and collection
it is hereby made the duty of each distiller, and of every
owner or proprietor of a bonded or other warehouse, in which
distilled spirits are stored and of every person or corporation
having custody of such spirits to make report to the
State Tax Commission on the first day of March in
each and every year of all the distilled spirits on hand at
such date, and the tax for the ensuing year from the said
first of March shall be levied and paid on the amount of dis-
tilled spirits so in hand as representing the taxable distilled
spirits for such year; provided, however, that the same dis-
tilled spirits shall not be taxed twice for the same year.