690 LAWS OF MARYLAND. [CH. 226

appointment of such receivers or trustees, and (b) that any
action at law or suit in equity for collection of such taxes or
for sale of property to pay the same or for the enforcement
of any lien therefor, may, if instituted within the period
hereinabove prescribed be prosecuted as if this section had
never been passed, and any judgment or decree therein may
be enforced or renewed as other judgments or decrees.

Refund of Taxes.

152. The Comptroller of the Treasury and the State
Treasurer in every year of the meeting of the General As-
sembly shall make out from their books an accurate list of
the names of all persons who have erroneously or mistakenly
paid into the treasury of the State more money for State
taxes than was properly and legally chargeable to them. And
such list, with the amount of such taxes, shall be certified
to the Governor, who shall include the same without altera-
tion in the budget prepared by him and submitted to the
General Assembly under the Constitution of this State.

153. Whenever any person shall have erroneously or mis*
takenly paid to the County Commissioners of any of the coun-
ties of this State, or to the collector or treasurer for such
County Commissioners, or to the Mayor and City Council of
Baltimore, or its collector, more money for taxes or other
charges than was properly and legally chargeable to or col-
lected from such person, the said County Commissioners and
the Mayor and City Council of Baltimore shall rectify the
error and immediately levy and pay to such person any money
that was so paid.

Penal Clauses.

154. Any person who either as principal or agent shall
negligently or without due excuse fail to furnish any infor-
mation, or to answer any interrogatory, or file any report or
list at the time and in the manner required by this Article,
or who shall negligently give any incorrect, untrue or mis-
leading information or answer to any such interrogatory, or
make or file any report or list which shall be in any respect
incorrect, untrue or misleading, shall be guilty of a misde-
meanor, and upon conviction thereof shall be fined not ex-
ceeding five hundred ($500. 00) dollars.