Theodore R. McKeldin, Governor                   147

more than Five Thousand Dollars ($5,000.00) or by sentence to jail
for not more than six months, or by sentence to both fine and im-
prisonment, in the judgment of the Court. False swearing on the
part of any witnesses shall be deemed perjury and shall be punished
as such.

14.    (a) In addition to the license fee and other taxes imposed
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 [four]
five per cent [4%] (5%) on the total amount of money wagered on
all races during each and every meeting. The payment of said tax
shall be accompanied 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 to which such report is
applicable. The Commission shall promptly pay all taxes collected
under the provisions of this section to the Comptroller.

(b)  In addition to the license fee, the tax on wagers and other
taxes imposed by law, every person, firm, association or corporation
licensed under Section [8] 7 of this Article shall, within five days
after the close of each meeting, pay to the Maryland Racing Com-
mission for the use of the State, one-half of the breakage computed
to the ten cents (10c). The payment of said breakage shall be accom-
panied 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 the one-half of the
breakage received by it under the provisions of this section to the
Comptroller, as provided in Section 19 of this Article.

(c)  Every person, firm, association or corporation licensed to
hold racing meetings in the State of Maryland under the provisions
of Section [8] 7 of this Article, shall in addition to the other taxes
and fees imposed under the provisions of said Article, pay annually
to the Maryland State Fair Board the sum of [Four] Twelve Thou-
sand Dollars [($4,000.00)] ($12,000.00), and to the Maryland Horse
Breeders' Association the sum of [Two] Three Thousand Dollars
[$2,000.00)] ($8,000.00).

15.    (a) In addition to licensing racing, as hereinbefore provided,
the Racing Commission is authorized to issue licenses to the follow-
ing organizations: Agricultural and Mechanical Association of Wash-
ington County, Cumberland Fair Association, Inc., [Pocomoke Agri-
cultural Fair Association, Inc.,] Harford County Fair Association,
Inc., Southern Maryland Agricultural Fair Association of Prince
George's County, and the Maryland State Fair and Agricultural
Society, Incorporated. Such licenses shall permit the holders to con-
duct a race meeting or meetings with betting privileges, not to
exceed [ten] twelve days for any one organization in any calendar
year, provided such meetings are held in connection with or for the
benefit of bona fide County Fairs or Agricultural Exhibitions and
are held in compliance with all the provisions of this Article.

(b) The Racing Commission may at any time or times of emer-
gency in its discretion, authorize any organization or association
licensed under this section to transfer its race meet or meetings