1688 LAWS OF MARYLAND. [CH. 912

tion thereof shall be fined not exceeding Five Hundred Dollars.
A person who was an officer or director of such corporation
at the time of the forfeiture of its charter shall, for the pur-
pose of this section and in the absence of clear evidence to the
contrary, be presumed to know of such forfeiture.

SEC. 13. And be it further enacted That a new sub-title be
and the same is hereby added to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
said new sub-title to follow immediately after Section 186 of
said Article and to read "Annual Reports To Be Filed With
Department".

SEC. 14. And be it further enacted, That Sections 187, 188
and 189 of Article 81 of the Annotated Code of Maryland
(1939 Edition), title "Revenue and Taxes", sub-title "Depart-
ment of Revenue and Taxes", be and the same are hereby re-
pealed and re-enacted, with amendments, to read as follows:

187. Every domestic corporation, every foreign corporation
subject to the jurisdiction of this State and every firm or in-
dividual against whom any assessment for ordinary taxes is
to be made by the Department under this Article, shall file
with the Department an annual report in such form, and
verified in such manner, and containing such information as
may be prescribed by regulations of the Department, in order
that it may perform any duties imposed upon it by this Article.
Such annual reports shall be filed on or before the fifteenth
day of April in each and every year. In case of the failure of
any person to make and file such report within the time herein-
above provided, the Department is authorized, from any in-
formation it can obtain, to make an estimate of the value of
any property assessable by it on the basis of such report, and
assess such property at not more than twice the estimated
value of the same; provided, however, that no such action by
the Department shall relieve such person from any tax which
he or it ought to have paid, or exonerate him or it or its officers
from any penalty or punishment to which any of them may
by law be subject, and the Department shall also have the right
to compel the filing of such report by mandamus.

188. Upon the failure of any person to file any report re-
quired by the last preceding section within the time therein
specified the Department shall impose on such person a penalty
of $5. 00, and in addition f 1. 00 for each ten days or fractional
part thereof during which such default shall continue, and a
further penalty of f 10. 00 if such default shall have continued
for more than eighty days. Such penalties shall be added to
and become a part of any State tax assessed by the Department