HERBERT R. O'CONOR, GOVERNOR. 57

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 257 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-title
"Income Tax", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

257. (Failure to File a Return or Report Required by this
Sub-title. ) The refusal on the part of any person or taxpayer
to file a return or report as required by the provisions of this
sub-title, or to comply with any action taken by the Comp-
troller pursuant to Section 244 hereof shall be deemed a viola-
tion of the provisions of this sub-title subject to a penalty and
interest as provided in Section 255 hereof. The wilful refusal
on the part of any taxpayer to file a return or a report as
required by the provisions of this sub-title shall be a misde-
meanor, subject to a fine of not exceeding five hundred dollars
($500), 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 is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety and having
been passed upon by a yea and nay vote supported by three-
fifths of all the members elected to each of the two Houses of
the General Assembly of Maryland, the same shall take effect
from the date of its passage.

Approved February 9, 1945.

CHAPTER 73.

(Senate Bill 93)

AN ACT to add a new section to Article 23 of the Annotated
Code of Maryland (1939 Edition), title "Corporations", sub-
title "Building and Homestead Associations", said new sec-
tion to follow immediately after Section 162 of said Article
and to be known as Section 162A of said Article, relating to
shares of Building and Homestead Associations held in the
names of minors.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Article
23 of the Annotated Code of Maryland (1939 Edition), title
"Corporations", sub-title "Building and Homestead Associa-
tions", said new section to follow immediately after Section 162
of said Article and to be known as Section 162A of said
Article, and to read as follows: