654 LAWS OF MARYLAND. [CH. 255

accurate records in such form and containing such informa-
tion as the Comptroller may by regulation prescribe. Such
records shall be open at any time during business hours
for inspection and examination by the Comptroller or any
of his authorized representatives, and shall be preserved
for a period of three (3) years unless the Comptroller shall,
in writing, consent to their destruction within that period,
or by order require that they be kept longer.

(b) The Comptroller is authorized and empowered to
make, adopt and amend such rules and regulations as he
shall deem necessary to carry out the provisions of this
sub-title.

346. (a) Out of the proceeds of the taxes collected
under this sub-title, the Comptroller shall deduct and re-
tain the amount expended by the Comptroller during the
preceding quarter out of the budget appropriation for the
Admissions Tax Division to defray the cost of administra-
tion and collection.

(b) Twenty (20) days after the end of each calendar
quarter, the Comptroller shall pay the balance of said taxes
to the Mayor and City Council of Baltimore, the County
Commissioners of any County except Somerset County, the
County Treasurer of Somerset County, and to any incor-
porated town or city, except those located in Somerset
County, in the proportion that the amount of the taxes
collected from the Mayor and City Council of Baltimore,
any County or any incorporated town or city bears to the
entire proceeds of the taxes. In computing the amount of
the taxes collected from any County, except Somerset
County, the Comptroller shall exclude the amount of the
taxes collected from any incorporated city or town located
within said County. The amount of the proceeds of the
taxes paid to the County Treasurer of Somerset County
shall, with the approval of the County Commissioners, be
used by the Somerset County Board of Education for the
construction, alteration, modification, maintenance and
operation of schools and school buildings in Somerset
County.

347. Any person, firm or corporation, liable for the
taxes imposed by this sub-title, who or which:

(1) wilfully fails to pay the taxes imposed by this sub-
title; or

(2) wilfully fails to file any return required by this sub-
title; or