Theodore R. McKeldin, Governor                      335

or trailers in or with which such guests are traveling. It shall be the
duty of the owner or operator of such establishment to determine that
license plate and automobile or trailer registration information is cor-
rect. No person shall occupy any room or facility until after the regis-
tration provided for in this section. The permanent register may be
either in a bound book with nondetachable pages or may be in the
form of a loose leaf book or cards; provided, however, that if a loose
leaf book or cards are used the same shall be numbered consecutively
before use and all such numbered pages or cards shall be kept even
though they are not used by reason of mistake in entering informa-
tion or for any other reason. The register provided for by this sec-
tion shall be kept for at least three years and shall be open to in-
spection upon the request of any official or employee of the depart-
ment of inspection and licenses, or of any law enforcement officer of
the county or the state.

(b) It shall be unlawful for any person knowingly to inscribe any
false or incorrect name or address or license plate number in any such
register. It shall be unlawful for the owner or manager of any type
of establishment or any employee thereof knowingly to permit any
person to inscribe any false name or address or license plate number
in any such register.

(c)  The Board of County Commissioners is hereby authorized by
ordinance to adopt such regulations concerning the operation, mainte-
nance and conduct of any of the types of establishments referred to
in this chapter, including provision for such licenses and license fees
for such establishments as it may deem appropriate.

(d) Any person who violates any of the provisions of the three pre-
ceding sections of this Code or the provisions of any ordinance adopted
pursuant to the authority of this chapter shall be guilty of a misde-
meanor when convicted, and may be punished by a fine not to exceed
one hundred dollars or imprisonment of not more than six months.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved March 18, 1957.

CHAPTER 264
(House Bill 354)

AN ACT to repeal and re-enact, with amendments, Section 298 of
Article 81 of the Annotated Code of Maryland (1951 Edition) title
"Revenue and Taxes", sub-title "Income Tax", relating to the pen-
alty for the failure to file returns by adding thereto a new paragraph
relating to the preparation of an incorrect or fraudulent return by
an employed agent or representative of the taxpayer.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 298 of Article 81 of the Annotated Code of Maryland
(1951 Edition) title "Revenue and Taxes", sub-title "Income Tax",

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.