1660 LAWS OF MARYLAND. [CH. 961

tracks or places of business of any such person, corporation
or association, for the purpose of satisfying itself that the
Commission's rules and regulations are strictly complied
with, and the salaries and expenses of such expert ac-
countants or other persons shall be paid by the person,
corporation or association to whom they are assigned. The
The said Commission shall have power to summon wit-
nesses before it and to administer oaths or affirmations to
to such witnesses whenever, in the judgment of the said
Commission, it may be necessary for the effectual discharge
of their duties; and any person failing to appear before
said Commission at the time and place specified in answer
to said summons, or refusing to testify, shall be deemed
guilty of a misdemeanor, and, upon indictment and convic-
tion in a Court of competent jurisdiction, shall be punish-
able by a fine of not mo. re than Five Thousand Dollars or
by sentence to jail for not more than six months, or by
sentence to both fine and imprisonment, in the judgment
of the Court. False swearing on the part of any witnesses
shall be deemed perjury and shall be punished as such.

13. In addition to the license fee and other taxes im-
posed by law, every person, firm, association or corporation
licensed to hold racing meetings in the State of Maryland,
except bona fide county fairs or agricultural exhibits, shall
pay to the Maryland Racing Commission for the use of the
State of Maryland, within five days after the close of each
meeting, a tax at the rate of two per cent. (2%) on the total
amount of money wagered on all races during each and
every meeting. The payment of said tax shall be accom-
panied by a statement of the licensee, or his duly authorized
agent, under oath, showing the amount of money wagered
each day during the preceding meeting. The Commission
shall promptly pay all taxes collected under the provisions
of this Section to the Treasurer of Maryland.

In addition to the license fee, the tax on wagers and other
taxes imposed by law, every person, firm, association or
corporation licensed under this Article shall, within five
days after the close of each meeting, pay to the Maryland
Racing Commission for the use of the State, the breakage,
as such breakage is understood and computed in the annual
reports of the said Commission, and as applied during the
year 1944, received by such licensee during such meeting.
The payment of said breakage shall be accompanied by a
statement of the licensee, or his duly authorized agent,
under oath, showing the total amount of breakage received
at said meeting. The Commission shall promptly pay all
breakage collected under the provisions of this section to
the Treasurer of Maryland.