THEODORE K. MCKELDIN, GOVERNOR 687

THE CORRECT AMOUNT DUE, AND THE PURCHAS-
ER OF GAS SHALL BE LIABLE, AS ADDITIONAL
PENALTY, FOR THE REASONABLE EXPENSES OF
THE REASONABLE VALUE OF SUCH SERVICES OF
REPRESENTATIVES OF THE COUNTY COMMIS-
SIONERS, INCURRED IN SUCH INVESTIGATION
AND AUDIT; PROVIDED, THAT ALL FUNDS COL-
LECTED FOR AUDITS AND EXAMINATIONS SHALL
BE PLACED IN A NATURAL GAS AUDIT FUND OF
GARRETT COUNTY AND SHALL CONSTITUTE A
REVOLVING FUND WHICH MAY BE USED FROM
TIME TO TIME BY THE COUNTY COMMISSIONERS
IN MAKING SUCH AUDITS IN ADDITION TO THE
GENERAL APPROPRIATION MADE FOR SUCH PUR-
POSES, AND ALL OF SAID FUNDS TO BE PLACED
IN SAID FUND ARE HEREBY APPROPRIATED FOR
SUCH PURPOSE. THE COUNTY COMMISSIONERS
OF GARRETT COUNTY ARE HEREBY AUTHORIZED
TO COLLECT ALL DELINQUENT TAXES, PENAL-
TIES, AND OTHER AMOUNTS DUE AND TO EN-
FORCE ALL LIENS UNDER THIS LAW, BY CIVIL
SUIT.

302H. (SUIT TO COLLECT TAX). (A) IF ANY
PURCHASER OF NATURAL AND/OR CASING-HEAD
GAS FAILS OR REFUSES TO PAY ANY TAX, PEN-
ALTY OR INTEREST WITHIN THE TIME AND MAN-
NER PROVIDED BY THIS SUB-TITLE AND IT BE-
COMES NECESSARY TO BRING SUIT OR TO INTER-
VENE IN ANY MANNER FOR THE ESTABLISH-
MENT OR COLLECTION OR SAID CLAIM IN ANY
JUDICIAL PROCEEDINGS, ANY REPORT FILED IN
THE OFFICE OF THE COUNTY COMMISSIONERS
BY SUCH PURCHASER OR PRODUCER OR REPRE-
SENTATIVE OF SAID PURCHASER OR PRODUCER
OR A COPY THEREOF CERTIFIED TO BY THE
COUNTY COMMISSIONERS SHOWING THE AMOUNT
OF GAS PRODUCED ON WHICH TAX, PENALTIES
OR INTEREST HAVE NOT BEEN PAID, OR ANY
AUDIT MADE BY THE COUNTY COMMISSIONERS
OR THEIR REPRESENTATIVES FROM THE BOOKS
OF SAID PURCHASER WHEN FILED AND SWORN
TO BY SUCH REPRESENTATIVE AS BEING MADE
FROM THE RECORDS OF SAID PURCHASER, SUCH
REPORT OR AUDIT SHALL BE ADMISSABLE IN
EVIDENCE IN SUCH PROCEEDINGS AND SHALL BE
PRIMA FACIE EVIDENCE OF THE CONTENTS
THEREOF; PROVIDED, HOWEVER, THAT THE IN-