ALBERT C. RITCHIE, GOVERNOR. 1223

in Sections 143, 144 and 145, providing for benefits in
case of death or disability, resulting solely from acci-
dents, but which does not obligate itself to pay death or
sick benefits, may be licensed under the provisions of this
Act, and shall have all the privileges and shall be subject
to all the provisions and regulations of this Act, except
that the provisions of this Act requiring medical exami-
nations, valuations of benefit certificates, and that the
certificates shall specify the amount of benefits, shall not
apply to such associations.

SEC. 178. Exemptions from Taxation. Every fraternal
beneficiary association organized or licensed under this
Act is hereby declared to be a charitable and benevolent
institution, and all of its funds shall be exempt from all
and every State, county, district, municipal and school
tax, other than taxes on real estate and office equipment.

SEC. 179. Penalties. Any person, officer, member or
examining physician of any association authorized to do
business under this Act who shall knowingly or willfully
make any false or fraudulent statement or representation
in or with reference to any application for membership,
or for the purpose of obtaining money from or benefit in
any association transacting business under this Act, shall
be guilty of a misdemeanor, and upon conviction thereof
shall be punished by a fine of not less than one hundred
dollars nor more than five hundred dollars, or imprison-
ment in the county jail for not less than thirty days nor
more than one year, or both, in the discretion of the
court, and any person who shall wilfully make a false
statement of any material fact or thing in a sworn state-
ment as to the death or disability of a certificate holder
in any such association for the purpose of procuring pay-
ment of a benefit named in the certificate of such holder,
and any person who shall wilfully make a false statement
in any verified report or declaration made under oath re-
quired or authorized by this Act, shall be guilty of per-
jury, and shall be proceeded against and punished as pro-
vided by the statutes of this State in relation to the crime
of perjury. Any person who shall solicit membership
for, or in any manner assist in procuring membership in
any fraternal beneficiary association not licensed to do
business in this State, or who shall- solicit membership
for, or in any manner assist in procuring membership in