HARRY W. NICE, GOVERNOR. 411

exceeding one year, or both, in the discretion of the Court
for every such offense.

72-N. For the purpose of enforcing the provisions of
this Act, the Comptroller or any duly authorized agent or
representative designated by him, may conduct investiga-
tions and hold hearings concerning any matter covered by
this Act, and such investigations and hearings may be con-
ducted or held at any time or place within the State of
Maryland subject to the limitations elsewhere provided by
this Act. In the conduct of any investigation or hearing,
the Comptroller, or his duly authorized agent or repre-
sentative, shall have power to require by subpoena or sum-
mons the attendance and testimony of witnesses, and the
production of any books, accounts, records, papers and cor-
respondence relating to any matter concerning which the
Comptroller is authorized by this Act to determine. The
Comptroller or his duly authorized agent or representative
may sign subpoenas, administer oaths and affirmations, ex-
amine witnesses and receive evidence. In case of dis-
obedience to any subpoena or of the contumacy of any wit-
ness appearing before the Comptroller or his duly author-
ized agent or representative, the Comptroller may invoke
the aid of the Circuit Court of any of the Counties or of the
Baltimore City Court. Such court may thereupon issue an
order requiring the person subpoenaed to obey the subpoena
or to give evidence or produce books, accounts, records,
papers and correspondence touching the matter in ques-
tion. Any failure to obey such order of court may be pun-
ished by such Court as a contempt thereof.

72-0. No person shall be excused from testifying or
producing any books, papers, records or data in any inves-
tigation or upon any hearing when ordered to do so by the
Comptroller or his duly authorized agent or representa-
tive, upon the ground that the testimony or evidence, docu-
mentary or otherwise, may tend to incriminate him or sub-
ject him to criminal penalty, but no such testimony or
evidence, documentary or otherwise, shall be used in any
subsequent prosecution against the individual supplying the
same. No individual so testifying shall be exempt from,
prosecution and punishment for perjury committed in so
testifying.

72-P. The Comptroller shall pay into a special account
in the General Treasury to be known as the "State Emer-
gency Relief Fund" all taxes collected and received by him