820                               LAWS OF MARYLAND                        CH. 456

of Article 81 of this Code as amended from time to time. They shall
keep their books, accounts, statements, and reports in accordance
with this fiscal year.

61C.

(a)  The Legislative Auditor may require the production before
him of the books and accounts of any office or officer which he is
authorized to examine. He may examine any such officer under oath
touching the affairs of his office, or he may examine under oath any
other person as a witness if he is advised that the person has impor-
tant information concerning the conduct of the office. The Legislative
Auditor may issue process compelling the witness to attend before
him, which shall be directed to the sheriff of the county or Baltimore
City where the witness may be found. The sheriff shall serve this
process promptly. The cost of the process shall be paid by the State.

(b)  Any officer who refuses to allow an examination of the books
and accounts of his office or agency and any witness served with
process who refuses or neglects to appear before the Legislative
Auditor or refuses to answer upon oath concerning the conduct of
the office, or as to the books and accounts of the office, is guilty of a
misdemeanor. Upon indictment and conviction therefor, he shall
be fined not less than one hundred dollars ($100) or more than one
thousand dollars ($1000) in the discretion of the court.

(c)  The examination of the books and accounts of the several
offices and agencies shall be made in the offices of those agencies.

61D.

Upon the request of the State Comptroller the Joint Committee on
Budget and Audit may direct the Legislative Auditor to investigate,
check, itemize, and audit any claims, vouchers, and statements of
expenditures or disbursements presented to the Comptroller for pay-
ment and made or claimed to have been made by or on behalf of any
officer, department, board, bureau, commission, institution, or other
agency of this State.

61E.

Any officer or employee of an office or agency in this State whose
books and accounts are subject to audit and review by the Division
of Audits and who is subject to orders and directives issued by the
Joint Committee on Budget and Audit, who knowingly fails or refuses
to comply with any order of the Joint Committee on Budget and Audit
or who knowingly fails or refuses to comply with any other provi-
sions of this subheading is guilty of a misdemeanor. Upon conviction
thereof he is subject to a fine of not less than fifty dollars ($50)
or more than five hundred dollars ($500) or to imprisonment for not
less than thirty days or more than six months, or both such fine and
imprisonment in the discretion of the court for each and every
such offense.

Sec. 6. And be it further enacted, That all funds, unexpended ap-
propriations, credits, furniture and fixtures, books, accounts, records
and other properties of the office of the State Auditor, heretofore held
or used the subtitle "State Auditor" in Article 19 of the Annotated