HERBERT R. O'CONOR, GOVERNOR. 1449

in excess of one dollar ($1. 00); and a tax of fifteen cents
(15) when the price charged to such other persons is in
excess of one dollar ($1. 00). Provided, however, that no tax
shall be collected in the case of school children or orphans
who are admitted free to any such place in connection with
any picnic or group entertainment held under school, orphan-
age or church auspices.

74B. Every person, firm or corporation operating any
place of amusement, offering any form of entertainment, or
maintaining any facilities for sport or recreation, for profit
as aforesaid, shall pay the taxes herein imposed to the Comp-
troller on or before July 10, 1941, and on or before the tenth
day of each month thereafter, under such regulations in regard
thereto as the Comptroller may prescribe. But if, in any
particular case, the Comptroller believes that the collection
of such taxes will be jeopardized by delay, he shall, whether
or not the time hereinabove prescribed for making returns
and paying such taxes has expired, immediately make written
demand upon such person, firm or corporation for the pay-
ment of such taxes whereupon the same shall become imme-
diately due and payable.

74C. Any person, firm or corporation failing to make a
return when due or failing to pay the tax when due shall be
liable to a penalty of ten per centum (10%) of the amount of
tax found to be due, provided that the Comptroller for good
cause shown may waive the imposition of the penalty. The
amount of the penalty, unless waived, shall be collected as
part of the tax itself. All taxes due under this sub-title and
unpaid shall bear interest at the rate of one-half of one per
centum per month until paid.

74D. The wilful refusal on the part of any person, firm or
corporation to file a return as required by the provisions of
this sub-title or by regulations of the Comptroller adopted
pursuant thereto, or the filing of a return known to be false
or incomplete, shall be a misdemeanor, subject to a fine of
not exceeding five hundred dollars or imprisonment for not
exceeding six months or both, in the discretion of the Court.

SEC. 2. And be it further enacted That this Act shall take
effect June 1, 1941.

Approved May 26, 1941.