410 LAWS OF MARYLAND. [CH. 188

priate proceedings shall be had and the parties shall be
bound by the final determination of the Court hearing the
appeal.

72-J. Every tax imposed by this Act and all increases,
interest and penalties thereon shall become, from the time
due and payable, a personal debt from the person liable
to pay the same to the State of Maryland, and action may
be brought at any time by the Comptroller in the name of
the State to recover the amount of any taxes, penalties
and interest due under the provisions of this Act.

72-K. The Comptroller shall administer and enforce
the tax imposed by this Act and may from time to time
make such rules and regulations, not inconsistent with
this Act, as he may deem necessary to properly enforce
its provisions.

72-L. Except in accordance with proper judicial order,
or as otherwise provided by law, it shall be unlawful for
the Comptroller or any deputy, agent, auditor or other
officer or employee to divulge or make known in any man-
ner the amount of sales, the amount of tax paid or any
other particulars set forth or disclosed in any return re-
quired by this Act. Nothing herein contained shall be con-
strued to prohibit the publication of statistics so classified
as to prevent the identity of particular reports or returns
and the items thereof, or the inspection by the legal repre-
sentatives of the State of the report or return of any tax-
payer who shall apply for a review or appeal from any de-
termination or against whom an action or proceeding is
about to be instituted or has been instituted to recover any
tax or penalty imposed by this act. Reports and returns
shall be preserved for two years and thereafter until the
Comptroller orders them to be destroyed.

72-M. It shall be unlawful for any person to fail or re-
fuse to make any return required by this Act, or to make
any false or fraudulent return, with an attempt to evade
the tax or to refuse to pay the tax when due and pay-
able, or to refuse to permit the examination of any book,
account, record or other data, by the Comptroller or his
duly authorized agent or representative. Any person vio-
lating any provision of this Section, shall be guilty of a
misdemeanor and upon conviction thereof, in a Court of
competent jurisdiction, shall be fined not more than five
hundred dollars ($500. 00) or imprisoned for a term not