Marvin Mandel, Governor                       1999

Thousand Dollars ($1,000.00) for failure or omission to keep the
records required herein, or for the violation of any of the other pro-
visions hereof, and each day's violation shall constitute a separate
offense. Allegany County shall have a prior lien for all delinquent
taxes, penalties and interests on all property and equipment used by
the purchaser of gas in the business of purchasing gas, and if any
purchaser of gas shall fail to remit the proper taxes, penalties and
interest due, or any of them, the County Commissioners may employ
auditors or other persons to ascertain the correct amount due, and
the purchaser of gas shall be liable as additional penalty, for the
reasonable expenses of the reasonable value of such services of rep-
resentatives of the County Commissioners, incurred in such investi-
gation and audit; provided, that all funds collected for audits and
examinations shall be placed in a natural gas audit fund of Allegany
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 purposes, and
all of said funds to be placed in said funds are hereby appropriated
for such purpose. The County Commissioners of Allegany County
are hereby authorized to collect all delinquent taxes, penalties, and
other amounts due and to enforce all liens under this law, by civil
suit.

572-8.

(a)    If any purchaser of natural and/or casing-head gas fails or
refused to pay any tax, penalty or interest within the time and
manner provided by this subtitle and it becomes necessary to bring
suit or to intervene in any manner for the establishment or collection
of said claim in any judicial proceedings, any report filed in the
office of the County Commissioners by such purchaser or producer or
representative of said purchaser or producer or a copy thereof cer-
tified 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 representa-
tives from the books of said purchaser when filed and sworn to by
such representative as being made from the records of said pur-
chaser, such report or audit shall be admissible in evidence in such
proceedings and shall be prima facie evidence of the contents thereof;
provided, however, that the incorrectness of said report or audit may
be shown; provided, further, that such report or audit may be
admitted in evidence only against the party by or from whom it was
made.

(b)    In the event the County Commissioners shall file suit or
claim for taxes, provided for in the foregoing, and attach or file as
an exhibit any report or audit of said purchaser or producer, and
an affidavit made by the County Commissioners or their representa-
tive that the taxes shown to be due by said report or audit are past
due and unpaid; that all payments and credits have been allowed,
then unless the party resisting the same shall file an answer in the
same form and manner as required by law, said audit or report shall
be taken as prima facie evidence thereof.

(c)    On notice from the County Commissioners, it shall be unlaw-
ful for any person to produce or remove any natural and/or casing-
head gas from any lease in Allegany County whenever the owner or
operator of said lease has failed to file reports as required under the
provisions of this subtitle.