1998                             Laws of Maryland                       Ch. 711

572-4.

The County Commissioners may, through the County Auditors, or
other auditors and/or other technical assistants employed for the
purpose of verifying reports and investigating the affairs of pro-
ducers and/or purchasers, determined whether the tax is being prop-
erly reported and paid. They shall have the power to enter upon the
premises necessary in determining the correct tax liability, and to
examine, or cause to be examined, any books, or records of any
person, subject to a tax under this subtitle, and to secure any other
information directly or indirectly concerned in the enforcement of
this subtitle, and to promulgate and enforce, according to law, rules
and regulations pertinent to the enforcement of this subtitle, which
shall have full force and effect of law.

572-5.

If the County Commissioners are satisfied that the values used in
computing the tax do not represent the market value of such gas at
the mouth of the well, they shall forthwith so notify the taxpayers
concerned, and it shall be the duty of the County Commissioners to
set a date for a hearing theron, giving each taxpayer concerned not
less than ten (10) days' written notice thereof, and to call before
them by proper process such persons as in their judgment may know
the market value of such gas at the mouth of the well, who shall
testify under oath as to the market value thereof; and each taxpayer
shall have the right to be heard and present evidence. The County
Commissioners after hearing the evidence shall fix the market value
of such gas at the mouth of the well, by written findings in accord-
ance with the evidence so introduced; and their findings in such case
or cases shall be final unless the taxpayer concerned shall pay the
tax herein levied upon the market value so fixed by the County
Commissioners under protest, within sixty (60) days after such tax-
payer has been notified in writing of said findings, or in the 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 Commis-
sioners shall be final unless such taxpayer shall within sixty (60)
days appeal to the Circuit Court of Allegany County. Upon such
appeal, the trial shall be de novo but the findings of the County
Commissioners 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.

572-6.

In the event any person engaged in the business of producing or
purchasing any gas in Allegany County shall become delinquent in
the payment of the proper taxes herein imposed, or fails to file
required reports with the County Commissioners, the County Com-
missioners 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.

572-7.

Any person, firm, association or corporation, whose failure, omis-
sion, 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