654 LAWS OF MARYLAND. [CH. 284

pendent sections, and the holding of any section or sections, or
part or parts thereof, to be void, ineffective or unconstitutional
for any cause shall not be deemed to affect any other section or
part thereof.

Approved April 13th, 1922.

CHAPTER 284.

AN ACT to add a new and additional section to Article 81 of
the Annotated Code of Maryland, title "Revenue and Taxes,"
sub-title ''Collectors and Collections"; said new and addi-
tional section to come in immediately after Section 48 of

said Article 81 and to be known and designated as Section
48A; the said new and additional section imposing a penalty
on corporations for failure to pay State taxes when due and
to repeal all provisions of existing law inconsistent herewith.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new and additional section be and the same is
hereby added to Article 81 of the Annotated Code of Maryland,
title "Revenue and Taxes," sub-title "Collectors and Collec-
tions" ; said new and additional section to come in immediately
after Section 48 and to be known and designated as Section
48A; the said new and additional section imposing a penalty
on corporations for failure to pay State taxes when due and
to repeal all provisions of existing law inconsistent herewith.

48A. If any corporation shall fail or neglect to pay to the
Treasurer of this State any franchise tax dne by it, or any
tax on its capital stock due by it, or any tax on assets dne by
it, or any gross receipts tax due by it, before the first day of
November of the year in which such tax is imposed, an addi-
tional amount of ten per centum as penalty shall be added to
the said tax so due and unpaid and it shall be the duty of the
Comptroller of the Treasury to add the same to the said ac-
count and the Comptroller shall place the bill for the entire
amount of taxes, penalty and any interest that may be due, in
the hands of the Attorney General for collection by suit in the
name of the State, and the failure of any such corporation to
pay such tax, interest and penalty shall constitute cause for
forfeiture.

The provisions of this section shall apply to every partner-
ship, individual or foreign corporation from which any tax may
be due and payable to the Treasurer of the State of Maryland.