686 LAWS OF MARYLAND [CH. 265

EVENT SAID TAXPAYER DOES NOT PAY THE TAX
BASED ON THE VALUES SO DETERMINED BY THE
COUNTY COMMISSIONERS WITHIN SIXTY (60)
DAYS AFTER HAVING BEEN NOTIFIED OF SUCH
FINDINGS, THE FINDINGS OF THE COUNTY COM-
MISSIONERS SHALL BE FINAL UNLESS SUCH TAX-
PAYER SHALL WITHIN SIXTY (60) DAYS APPEAL
TO THE CIRCUIT COURT OF GARRETT COUNTY.
UPON SUCH APPEAL, THE TRIAL SHALL BE DE
NOVO BUT THE FINDINGS OF THE COUNTY COM-
MISSIONERS SHALL BE TAKEN AS PRIMA FACIE
EVIDENCE OF THE MARKET VALUE OF SUCH GAS
AT THE MOUTH OF THE WELL AND THE BURDEN
OF PROOF SHALL REST UPON THE TAXPAYER TO
ESTABLISH A LOWER MARKET VALUE.

302F. (DELINQUENT TAXES). IN THE EVENT
ANY PERSON ENGAGED IN THE BUSINESS OF PRO-
DUCING OR PURCHASING ANY GAS IN GARRETT
COUNTY SHALL BECOME DELINQUENT IN THE
PAYMENT OF THE PROPER TAXES HEREIN IM-
POSED, OR FAILS TO FILE REQUIRED REPORTS
WITH THE COUNTY COMMISSIONERS, THE COUN-
TY COMMISSIONERS SHALL HAVE THE RIGHT TO
ENJOIN ANY SUCH PERSON WHO IS AT FAULT
FROM PRODUCING GAS UNTIL THE DELINQUENT
TAX IS PAID OR SAID REPORTS FILED.

302G. (PENALTIES). ANY PERSON, FIRM, AS-
SOCIATION OR CORPORATION, WHOSE FAILURE,
OMISSION, DEFAULT OR VIOLATION IT MAY BE,
SHALL BE SUBJECT TO A PENALTY OF NOT LESS
THAN ONE HUNDRED DOLLARS ($100. 00) NOR
MORE THAN ONE THOUSAND DOLLARS ($1, 000. 00)
FOR FAILURE OR OMISSION TO KEEP THE REC-
ORDS REQUIRED HEREIN, OR FOR THE VIOLA-
TION OF ANY OF THE OTHER PROVISIONS HERE-
OF, AND EACH DAY'S VIOLATION SHALL CONSTI-
TUTE A SEPARATE OFFENSE. GARRETT COUNTY
SHALL HAVE A PRIOR LIEN FOR ALL DELIN-
QUENT TAXES, PENALTIES AND INTERESTS ON
ALL PROPERTY AND EQUIPMENT USED BY THE
PURCHASER OF GAS IN THE BUSINESS OF PUR-
CHASING GAS, AND IF ANY PURCHASER OF GAS
SHALL FAIL TO REMIT THE PROPER TAXES, PEN-
ALTIES AND INTEREST DUE, OR ANY OF THEM,
THE COUNTY COMMISSIONERS MAY EMPLOY
AUDITORS OR OTHER PERSONS TO ASCERTAIN