HERBERT R. O'CONOR, GOVERNOR. 1597

(j) Any person required to file a return or schedule as here-
inbefore provided, who shall fail or refuse to file the same
within the time required therein shall, upon conviction thereof,
be fined not more than $100 for each and every failure or re-
fusal, and for any such failure or refusal extending beyond
thirty (30) days duration, each day thereafter shall constitute
a separate and distinct offense, and such person shall be fined
in addition to the aforesaid $100 not more than the sum of $10
for each and every day of such failure or refusal beyond such
thirty (30) day period. All prosecutions under this Section
shall be brought in any court of competent jurisdiction within
Montgomery County on information by the States Attorney
for Montgomery County in the name of the County Commis-
sioners of Montgomery County or the County Treasurer of said
County.

(k) As used in the foregoing section the term "person" in-
cludes any individual, firm, co-partnership, joint adventure,
association, corporation (domestic or foreign), trust, trustee,
estate, or receiver.

(1) The provisions of the foregoing Section shall not apply
to corporations which are by the provisions of any general
law required to file returns in a different manner than herein
provided to the extent of the requirements of such general
law, but shall be applicable in all other respects,

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1945.

Approved April 27, 1945.

CHAPTER 937.
(House Bill 769)

AN ACT to authorize the Mayor, Counselor and Aldermen of
the City of Annapolis to borrow the sum of one hundred
thousand ($100, 000) dollars upon the faith and credit of the
City for the purpose of extending and improving the water
and sewer systems in certain annexed territory under certain
conditions and to issue bonds therefor and to levy taxes to
pay the interest on and the principal of said bonds.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the Mayor, Counselor and Aldermen of the City of
Annapolis are hereby authorized and empowered to borrow
upon the faith and credit of the City the sum of one hundred