702 LAWS OF MARYLAND. [CH. 226

teenth day of March; and said Commission in determining any
tax or in entering any assessment against any corporation
shall base its action upon the status of such corporation as of
said January first. The said Commission shall have power to
require any such report to be under oath of such officer or offi-
cers as it may determine. In case of the failure of any cor-
poration to make and file such report within the time herein-
above provided, the State Tax Commission may proceed to de-
termine or assess such tax, or take such action, upon such in-
formation as it can obtain; provided, however, that no such
action by the Commission shall relieve the corporation from
any tax which it ought to have paid, or exonerate it or its
officers from any penalty or punishment to which it or they
may by law be subject, and the State Tax Commission shall
also have the right to compel the filing of such report by man-
damus.

179. Upon the failure of any corporation to file any re-
port required by the last preceding section within the time
therein specified the State Tax Commission shall impose on
said corporation a penalty of five dollars, and in addition one
dollar for each ten days or fractional part thereof during
which such default shall continue, and a further penalty of
ten dollars if such default shall have continued for more than
'eighty days. Such penalties shall be added to and become a
part of any State tax assessed by the State Tax Commission
against said corporation, and may be collected from said cor-
poration by the Comptroller by suit or otherwise in the same
manner as taxes. Provided, however, that the State Tax
Commission shall have power on good cause shown to it to
abate or reduce any penalty imposed as aforesaid, and in that
event the said Commission shall forthwith notify the Comp-
troller of such abatement or reduction, and only the balance,
if any, of the penalties remaining after such abatement or
reduction shall be collected as aforesaid.

180. Every foreign corporation of any kind doing busi-
ness in this State or owning any property therein shall an-
nually on or before the fifteenth day of March file with the
State Tax Commission a report under oath of its president
and treasurer giving the names and addresses of each share-
holder, as of the first day of January preceding appearing on
its books as residing or known or believed to reside in this
State, together with the number and/or class of the shares