480 LAWS OF MARYLAND. [CH. 277

spect the income tax returns of such corresponding class of
such income tax returns filed hereunder.

(3) Nothing herein shall be construed to prohibit the publi-
cation of statistics so classified as to prevent the identification
of particular reports and the items thereof, or of the publica-
tion of delinquent lists showing the names of taxpayers who
have failed to pay their taxes at the time and in the manner
provided by law, together with any relevant information which
in the opinion of the Comptroller may assist in the collection
of such delinquent taxes.

(4) Any offense against the provisions of this section shall
be a misdemeanor and shall be punishable by a fine not exceed-
ing one thousand dollars or imprisonment for not exceeding
six months, or both, in the discretion of the Court.

234. Returns to be Preserved. Returns received by the
Comptroller under the provisions of this sub-title shall be pre-
served for ten years and thereafter until the Comptroller orders
them to be destroyed.

235. Penalty for Failure to File Returns. If any person
fails to file any return required by this sub-title within the
time required, the Comptroller may impose a penalty of not
exceeding 10% of the tax found to be due, to be assessed and
collected in the manner provided for the assessment and col-
lection of taxes under this sub-title or in a civil action at
the instance of the Comptroller; and in addition such delin-
quent may be compelled to make such return. Any officer of
any corporation or any other person who makes a fraudulent
return or statement with intent to defeat or evade the pay-
ment of the taxes prescribed by this sub-title shall be deemed
guilty of perjury and punished accordingly, and shall in addi-
tion thereto pay the same penalty as in this section provided
for failure to file returns on time.

236. Taxpayer to File Return Whether Return Form Is Sent
or Not. Blank forms of returns for income shall be supplied
by the Comptroller. It shall be the duty of the Comptroller
to obtain an income tax return from every taxpayer who is
liable under the law to file such return; but this duty shall in
no manner diminish the obligation of the taxpayer to file a
return without being called upon to do so.

237. Comptroller to Administer. The Comptroller is hereby
authorized and required to administer the provisions of this
sub-title. For this purpose he shall have power and it shall
be his duty to promulgate such rules and regulations and to
prescribe such forms as may be necessary for the enforcement