ALBERT C. RITCHIE, GOVERNOR. 691

155. Any person who either as principal or agent shall
wilfully or with intent to evade the payment, or prevent or
hinder the collection, of any tax, fail to furnish any infor-
mation, or to answer any interrogatory, or to file any report
or list at the time and in the manner required by this Article,
or give any incorrect, untrue or misleading information or
answer to any such interrogatory, shall be guilty of a mis-
demeanor, and upon the conviction thereof shall be fined not
exceeding five thousand ($5, 000) dollars, or imprisoned for
not more than eighteen months, or in the discretion of the
court, suffer both such fine and imprisonment; provided that
nothing in this section shall relieve any such person from
prosecution and conviction for perjury.

156. Any person who being an officer or employee of this
State, or of any county or city thereof, shall negligently fail
to perform any duty or to do any act imposed upon him by
this Article, shall be guilty of a misdemeanor, and upon con-
viction thereof shall be fined not exceeding one thousand
($1, 000) dollars.

157. Any person who being an officer or employee of this
State, or of any city or county thereof, shall wilfully fail
to perform any duty imposed upon him by this Article, with
intent to prevent or hinder the payment or collection of any
tax, shall be guilty of a misdemeanor, and upon conviction
thereof shall be fined not exceeding five thousand ($5, 000)
dollars, or imprisoned for not more than two years, or in
the discretion of the court, shall suffer both such fine and
imprisonment.

State Tax Commission.

158. A Commission designated as State Tax Commission
of Maryland is hereby created and established, which shall be
vested with and possessed of the powers and duties in this
Article specified. The said Commission shall consist of three
members, to be appointed by the Governor, one of whom he
shall designate as Chairman, and the member so designated
shall retain such status for his term of office. One of said
Commissioners shall be a resident of the Eastern Shore of
Maryland, one a resident of the counties of Western Shore of
Maryland, and the other a resident of Baltimore City. Not
more than two of said Commissioners shall be of the same