HERBERT R. O'CONOR, GOVERNOR. 1687

revival fee of $25. 00, and the filing of all annual reports which
should have been filed by the corporation if its charter had not
been forfeited, and upon being satisfied, and not before, that
all State and local taxes (other than taxes on real estate)
and interest and penalties due by the corporation, irrespective
of any period of limitation otherwise prescribed by law affect-
ing the collection of any part of such taxes, and an amount
equal to all State and local taxes (other than taxes on real
estate) and interest and penalties which, irrespective of any
period of limitation otherwise prescribed by law affecting the
collection of any part of such taxes, would have been payable
by the corporation if its charter had not been forfeited, have
been paid, shall receive the same for record and indorse thereon
the date and time of such receipt and promptly record the
same, together with the indorsements thereon, as in the case
of a certificate of incorporation. The recording by the De-
partment of the articles of revival shall be conclusive evidence
of the payment of the fees and taxes required to be paid, of the
filing of the reports required to be filed and of the revival of
the charter of the corporation, except in a direct proceeding
by the State, county or city entitled to such taxes. After the
recording by it of such articles of revival the Department shall
transmit the copy thereof, duly certified by it, to the Clerk of
the Circuit Court or Superior Court (according to the location
of the principal office of the corporation), by whom the same
shall be again recorded. One-quarter of the recording fees col-
lected shall be paid by the Department for recording such
articles of revival to the Clerk of the Circuit or Superior Court,
to whom the same are transmitted, and for the balance and for
the revival fee it shall account monthly to the Comptroller and
pay the same forthwith to the Treasurer for the use of the
State. A duly certified copy of the articles of revival from the
records of the Department or the Clerk of the Circuit or
Superior Court shall be evidence of the revival of the charter
of the corporation and of its right to exercise the powers con-
tained in its charter.

SEC. 12. And be It further enacted, That a new section be
and the same is hereby added to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "Forfeiture of Corporate Charters for Non-Payment
of Taxes", said new section to follow immediately after Sec-
tion 152 of said Article, to be known as Section 152%, and to
read as follows:

152%. Any person who shall transact business in the
name of or for the account of a corporation whose charter has
been forfeited and not been revived, knowing the same to be
forfeited, shall be guilty of a misdemeanor, and upon convic-